https://www.taxtmi.com/caselaws?id=81687 Ready mixed paints packed in 200 ml, 100 ml and 50 ml containers remained classifiable under Heading 3208.90 because the tariff description, not actual or predominant use, governed classification where the heading did not make end-use relevant. Small pack sizes did not convert the paints into signboard painters' colours under Heading 3213.00, and the fact that signboard painters often purchased the goods did not alter their tariff position. Earlier approved classification lists, not based on adjudication, did not create estoppel against the Department. The Tribunal therefore held that the goods were not classifiable under Heading 3213.00. en-us Mon, 24 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81687 Ready mixed paints packed in 200 ml, 100 ml and 50 ml containers remained classifiable under Heading 3208.90 because the tariff description, not actual or predominant use, governed classification where the heading did not make end-use relevant. Small pack sizes did not convert the paints into signboard painters' colours under Heading 3213.00, and the fact that signboard painters often purchased the goods did not alter their tariff position. Earlier approved classification lists, not based on adjudication, did not create estoppel against the Department. The Tribunal therefore held that the goods were not classifiable under Heading 3213.00. Case-Laws Central Excise Mon, 24 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81687