https://www.taxtmi.com/caselaws?id=81143 Non-cellulosic lacquers were treated as distinct from paints and enamels for Central Excise tariff classification because commercial understanding differentiated their drying process and trade identity. Paints generally dry through oxidation or polymerisation, whereas lacquers dry through solvent evaporation. The specific coverage of cellulose lacquers under Item No. 14 supported the conclusion that non-cellulosic lacquers were outside the paints and enamels entry. They therefore fell under the residuary Item No. 68, defeating the duty demand based on classification as paints. The governing principle is that trade or commercial understanding controls classification unless the tariff clearly provides otherwise. en-us Wed, 27 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 17:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81143 Non-cellulosic lacquers were treated as distinct from paints and enamels for Central Excise tariff classification because commercial understanding differentiated their drying process and trade identity. Paints generally dry through oxidation or polymerisation, whereas lacquers dry through solvent evaporation. The specific coverage of cellulose lacquers under Item No. 14 supported the conclusion that non-cellulosic lacquers were outside the paints and enamels entry. They therefore fell under the residuary Item No. 68, defeating the duty demand based on classification as paints. The governing principle is that trade or commercial understanding controls classification unless the tariff clearly provides otherwise. Case-Laws Central Excise Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81143