https://www.taxtmi.com/caselaws?id=84936 Prepared opacifiers used in the plastic industry were held not classifiable under Heading 32.07 because that heading is confined to opacifiers of a kind used in the ceramic, enamelling or glass industry; the words "of a kind" did not enlarge the scope to make those industries merely illustrative. As the product was used in an unlisted industry, Heading 32.07 was excluded and the product fell under Heading 39.03, as alternatively accepted. The classification adopted by the lower authority was therefore sustained. en-us Wed, 31 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84936 Prepared opacifiers used in the plastic industry were held not classifiable under Heading 32.07 because that heading is confined to opacifiers of a kind used in the ceramic, enamelling or glass industry; the words "of a kind" did not enlarge the scope to make those industries merely illustrative. As the product was used in an unlisted industry, Heading 32.07 was excluded and the product fell under Heading 39.03, as alternatively accepted. The classification adopted by the lower authority was therefore sustained. Case-Laws Central Excise Wed, 31 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84936