https://www.taxtmi.com/caselaws?id=88627 Signboard Painters' Colour was held classifiable under Sub-heading 3208.90 of the Central Excise Tariff Act, 1985 rather than Sub-heading 3213.00. The classification followed an earlier decision involving the same assessee, which treated ready mixed paints as falling under Sub-heading 3208.90 regardless of packing size. Small containers, use by signboard painters, and sale to such purchasers were held insufficient to change the tariff classification. The operative point is that product use or packaging alone does not override the tariff heading applicable to ready mixed paints. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88627 Signboard Painters' Colour was held classifiable under Sub-heading 3208.90 of the Central Excise Tariff Act, 1985 rather than Sub-heading 3213.00. The classification followed an earlier decision involving the same assessee, which treated ready mixed paints as falling under Sub-heading 3208.90 regardless of packing size. Small containers, use by signboard painters, and sale to such purchasers were held insufficient to change the tariff classification. The operative point is that product use or packaging alone does not override the tariff heading applicable to ready mixed paints. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88627