https://www.taxtmi.com/caselaws?id=81043 Apcolite Universal Stainer was treated as a modifying tint used to tint base paints, not as a synthetic organic colouring matter or preparation, because trade parlance, technical literature, the Indian Standard glossary, and end-use all showed it was used only to modify prepared paints. On that basis, classification under sub-heading 3213.00 was upheld and the competing heading rejected. The document also records that the assessee's unit was found to be a separate proprietary concern with independent registrations, with no evidence of a dummy or camouflage arrangement, so small-scale industry exemption under Notification No. 175/86 was available and the Revenue's challenge failed. en-us Fri, 11 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 10:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81043 Apcolite Universal Stainer was treated as a modifying tint used to tint base paints, not as a synthetic organic colouring matter or preparation, because trade parlance, technical literature, the Indian Standard glossary, and end-use all showed it was used only to modify prepared paints. On that basis, classification under sub-heading 3213.00 was upheld and the competing heading rejected. The document also records that the assessee's unit was found to be a separate proprietary concern with independent registrations, with no evidence of a dummy or camouflage arrangement, so small-scale industry exemption under Notification No. 175/86 was available and the Revenue's challenge failed. Case-Laws Central Excise Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81043