https://www.taxtmi.com/caselaws?id=89989 Naphthols were treated as synthetic organic dyestuffs and synthetic organic derivatives used in the dyeing process, not as residuary goods under Tariff Item 68. Classification was assessed against technical literature, the chemical examiner's report, commercial understanding, and the manner in which the goods were used in azoic dyeing. The record showed that naphthols functioned as azoic coupling components, and conversion into sodium naphtholate was only an intermediate step to facilitate dyeing. On that basis, the classification under Tariff Item 14D was upheld and the residuary classification challenge failed. en-us Sun, 21 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89989 Naphthols were treated as synthetic organic dyestuffs and synthetic organic derivatives used in the dyeing process, not as residuary goods under Tariff Item 68. Classification was assessed against technical literature, the chemical examiner's report, commercial understanding, and the manner in which the goods were used in azoic dyeing. The record showed that naphthols functioned as azoic coupling components, and conversion into sodium naphtholate was only an intermediate step to facilitate dyeing. On that basis, the classification under Tariff Item 14D was upheld and the residuary classification challenge failed. Case-Laws Central Excise Sun, 21 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89989