https://www.taxtmi.com/caselaws?id=74609 Imported technical grade antimony oxide was classified under Item 28 of the Indian Customs Tariff, 1934, because its character and intended industrial use for glass bulbs and tubes showed it was not pigment grade. A possible alternative use as a colouring or pigment material did not justify a revenue-favourable classification under Item 30. On that basis, the countervailing duty proposed under Item 14(I)(5) of the Central Excise Tariff was not exigible, and relief followed for the assessee. en-us Fri, 18 Nov 1983 00:00:00 +0530 Thu, 09 Jun 2011 18:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74609 Imported technical grade antimony oxide was classified under Item 28 of the Indian Customs Tariff, 1934, because its character and intended industrial use for glass bulbs and tubes showed it was not pigment grade. A possible alternative use as a colouring or pigment material did not justify a revenue-favourable classification under Item 30. On that basis, the countervailing duty proposed under Item 14(I)(5) of the Central Excise Tariff was not exigible, and relief followed for the assessee. Case-Laws Customs Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74609