https://www.taxtmi.com/caselaws?id=83843 Ultramarine blue was treated as an inorganic preparation in powder form and classified under Heading 32.06 of the Central Excise Tariff, because Heading 32.12, dealing with "other colouring matter," was read in the context of dyes and found inapplicable. The identical wording in the Customs Tariff supported the same classification. Heading 32.06 contained no distinction based on pack size or end use, so classification could not change merely because the goods were cleared in large or small packings or used for domestic, laboratory, or other purposes. en-us Mon, 21 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83843 Ultramarine blue was treated as an inorganic preparation in powder form and classified under Heading 32.06 of the Central Excise Tariff, because Heading 32.12, dealing with "other colouring matter," was read in the context of dyes and found inapplicable. The identical wording in the Customs Tariff supported the same classification. Heading 32.06 contained no distinction based on pack size or end use, so classification could not change merely because the goods were cleared in large or small packings or used for domestic, laboratory, or other purposes. Case-Laws Central Excise Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83843