https://www.taxtmi.com/caselaws?id=74837 Food colours were held to be classified according to their common commercial identity and popular understanding, not by a purely technical or dictionary meaning. The materials on record, including food-grade specifications and the Prevention of Food Adulteration Rules, showed that the products were known and used in trade as food colours. Applying the commercial parlance test, they were not understood as synthetic organic dyestuffs under Tariff Item 14D, so classification under the residuary Tariff Item 68 was appropriate. en-us Fri, 07 Mar 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74837 Food colours were held to be classified according to their common commercial identity and popular understanding, not by a purely technical or dictionary meaning. The materials on record, including food-grade specifications and the Prevention of Food Adulteration Rules, showed that the products were known and used in trade as food colours. Applying the commercial parlance test, they were not understood as synthetic organic dyestuffs under Tariff Item 14D, so classification under the residuary Tariff Item 68 was appropriate. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74837