https://www.taxtmi.com/caselaws?id=89388 A product described as a thinner was held classifiable under CET sub-heading 3304.00 as a preparation for use in manicure or pedicure, not under CET sub-heading 3814.00 as an organic solvent. The product's packing, retail presentation, label description, and admitted use for diluting thick or dried nail polish showed cosmetic-related use, and no technical material was produced to prove a wider industrial application. Note 5 to Chapter 33 and Note 2 to Chapter 33 supported classification under Chapter 33 for goods suitable for cosmetic or toilet use in specialised packing. The Revenue's classification was upheld, and the challenge failed. en-us Thu, 08 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89388 A product described as a thinner was held classifiable under CET sub-heading 3304.00 as a preparation for use in manicure or pedicure, not under CET sub-heading 3814.00 as an organic solvent. The product's packing, retail presentation, label description, and admitted use for diluting thick or dried nail polish showed cosmetic-related use, and no technical material was produced to prove a wider industrial application. Note 5 to Chapter 33 and Note 2 to Chapter 33 supported classification under Chapter 33 for goods suitable for cosmetic or toilet use in specialised packing. The Revenue's classification was upheld, and the challenge failed. Case-Laws Central Excise Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89388