https://www.taxtmi.com/caselaws?id=107081 Paints packed in metal tins or cans were held not to fall within Heading 32.13 as sign board painter's colours. The Tribunal applied ejusdem generis to the heading's reference to tablets, tubes, jars, bottles, pans or similar forms of packing, and held that metal tins or cans were not similar to the specified containers. It distinguished the earlier authority relied on by the department because that case turned on an admission that the goods were otherwise classifiable under a different heading, which was absent here. The classification claim therefore failed. en-us Thu, 13 Jun 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107081 Paints packed in metal tins or cans were held not to fall within Heading 32.13 as sign board painter's colours. The Tribunal applied ejusdem generis to the heading's reference to tablets, tubes, jars, bottles, pans or similar forms of packing, and held that metal tins or cans were not similar to the specified containers. It distinguished the earlier authority relied on by the department because that case turned on an admission that the goods were otherwise classifiable under a different heading, which was absent here. The classification claim therefore failed. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107081