https://www.taxtmi.com/caselaws?id=166729 Tariff classification of a leather dressing turned on its real commercial identity and use, not merely on the presence of shellac, resins or organic solvents common to varnishes. The record showed that the product was marketed and used in the leather industry as a leather finish or dressing, and the technical reports did not conclusively establish that it was varnish in the accepted commercial sense. On that basis, the article states that the goods were not classifiable as varnish under Item 14-II(i), and the classification was treated as dependent on commercial character and functional use rather than ingredient composition alone. 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 a leather dressing turned on its real commercial identity and use, not merely on the presence of shellac, resins or organic solvents common to varnishes. The record showed that the product was marketed and used in the leather industry as a leather finish or dressing, and the technical reports did not conclusively establish that it was varnish in the accepted commercial sense. On that basis, the article states that the goods were not classifiable as varnish under Item 14-II(i), and the classification was treated as dependent on commercial character and functional use rather than ingredient composition alone. Case-Laws Central Excise Mon, 07 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166729