https://www.taxtmi.com/caselaws?id=40574 Glazier putty used in window frames was held not to be classifiable as paint under the Central Excise Tariff. The product was described as a thick pasty mass of whiting and linseed oil used to stop, seal or caulk cracks and join components. Classification was determined by trade meaning, technical literature and common parlance, because the tariff did not define paint. On that basis, putty and paint were treated as distinct commodities, the tentative view treating the goods as paint was rejected, and the review proceedings were dropped. en-us Thu, 19 Oct 1978 00:00:00 +0530 Mon, 10 May 2010 17:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40574 Glazier putty used in window frames was held not to be classifiable as paint under the Central Excise Tariff. The product was described as a thick pasty mass of whiting and linseed oil used to stop, seal or caulk cracks and join components. Classification was determined by trade meaning, technical literature and common parlance, because the tariff did not define paint. On that basis, putty and paint were treated as distinct commodities, the tentative view treating the goods as paint was rejected, and the review proceedings were dropped. Case-Laws Central Excise Thu, 19 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40574