https://www.taxtmi.com/caselaws?id=187857 Insulating varnish and thinner were classified as varnishes, dilutents and thinners under Item No. 793 because the goods' essential character matched that specific tariff entry. Their use in relation to electrical goods did not alter classification under the more general electrical goods entry in Item No. 16. The court applied the ordinary and natural meaning of the tariff description and rejected reliance on the user test where a clear, specific entry squarely covered the goods. The classification adopted below was set aside and the revisionist succeeded; the dealer's appeal was dismissed. en-us Tue, 22 Sep 1998 00:00:00 +0530 Thu, 10 Nov 2016 10:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187857 Insulating varnish and thinner were classified as varnishes, dilutents and thinners under Item No. 793 because the goods' essential character matched that specific tariff entry. Their use in relation to electrical goods did not alter classification under the more general electrical goods entry in Item No. 16. The court applied the ordinary and natural meaning of the tariff description and rejected reliance on the user test where a clear, specific entry squarely covered the goods. The classification adopted below was set aside and the revisionist succeeded; the dealer's appeal was dismissed. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187857