https://www.taxtmi.com/caselaws?id=92375 Ceramic glass colours were treated as distinct from ceramic colours for exemption purposes because they were separately listed in the classification list, differed on chemical testing, and served different industrial uses. Applying the test of primary function and utility, the product used in the glass industry was found to retain a glass-forming character on heating, while ceramic colours remained suited to ceramic applications. The exemption under Notification No. 35/85-C.E., as amended by Notification No. 78/86-C.E., was therefore held not to extend to ceramic glass colours, and the claim for relief failed. en-us Fri, 23 Jul 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92375 Ceramic glass colours were treated as distinct from ceramic colours for exemption purposes because they were separately listed in the classification list, differed on chemical testing, and served different industrial uses. Applying the test of primary function and utility, the product used in the glass industry was found to retain a glass-forming character on heating, while ceramic colours remained suited to ceramic applications. The exemption under Notification No. 35/85-C.E., as amended by Notification No. 78/86-C.E., was therefore held not to extend to ceramic glass colours, and the claim for relief failed. Case-Laws Central Excise Fri, 23 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92375