https://www.taxtmi.com/caselaws?id=81387 Classification of the imported coloured powder depended on whether it was a pigment dyestuff under Heading 32.04/12(3) or merely colour under Heading 32.04/12(1). The Bill of Entry, chemical test report, invoice and trade literature showed a product composed of synthetic organic dyestuff and spirit-soluble colour, and the tariff description together with the dictionary meaning of colourant indicated that colourants may include dyes as well as pigments. On those materials, the distinction between dyes and pigments was not decisive, because the goods were known and understood in trade as dyestuff. The product was therefore classified as dyestuff under Heading 32.04/12(3). en-us Mon, 10 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81387 Classification of the imported coloured powder depended on whether it was a pigment dyestuff under Heading 32.04/12(3) or merely colour under Heading 32.04/12(1). The Bill of Entry, chemical test report, invoice and trade literature showed a product composed of synthetic organic dyestuff and spirit-soluble colour, and the tariff description together with the dictionary meaning of colourant indicated that colourants may include dyes as well as pigments. On those materials, the distinction between dyes and pigments was not decisive, because the goods were known and understood in trade as dyestuff. The product was therefore classified as dyestuff under Heading 32.04/12(3). Case-Laws Customs Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81387