https://www.taxtmi.com/caselaws?id=166729 Tariff classification of leather dressing turns on its real commercial character and functional use, rather than ingredients shared with varnishes or its ability to impart gloss. Shellac, resins and organic solvents, and technical opinions describing varnish-like characteristics, were not conclusive where the product was known, marketed and sold to leather users as a leather dressing for finishing leather. A leather dressing does not become varnish merely because it contains resinous materials and produces a glossy finish; it must meet the accepted commercial and functional meaning of varnish. The product therefore falls outside Item 14-II(i) as varnish. en-us Mon, 07 Nov 1983 00:00:00 +0530 Sat, 01 Nov 2014 16:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166729 Tariff classification of leather dressing turns on its real commercial character and functional use, rather than ingredients shared with varnishes or its ability to impart gloss. Shellac, resins and organic solvents, and technical opinions describing varnish-like characteristics, were not conclusive where the product was known, marketed and sold to leather users as a leather dressing for finishing leather. A leather dressing does not become varnish merely because it contains resinous materials and produces a glossy finish; it must meet the accepted commercial and functional meaning of varnish. The product therefore falls outside Item 14-II(i) as varnish. Case-Laws Central Excise Mon, 07 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166729