https://www.taxtmi.com/caselaws?id=40620 The court held that Ultramarine Blue is not chargeable with duty under Item 14 (1) (5) of the Central Excises and Salt Act, 1944, as it is primarily used for heightening whiteness and not as a coloring agent. The court found that the taxing authority failed to prove its classification as a pigment, and the burden of proof lies with the authority. Additionally, the court determined that both the civil court and the High Court have jurisdiction to decide on levying duty under the Act, and the decision to levy duty on Ultramarine Blue was declared void. The plaintiffs were granted relief, with the Union of India directed to refund the duty amount. en-us Wed, 26 Nov 1975 00:00:00 +0530 Tue, 22 Jul 2014 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40620 The court held that Ultramarine Blue is not chargeable with duty under Item 14 (1) (5) of the Central Excises and Salt Act, 1944, as it is primarily used for heightening whiteness and not as a coloring agent. The court found that the taxing authority failed to prove its classification as a pigment, and the burden of proof lies with the authority. Additionally, the court determined that both the civil court and the High Court have jurisdiction to decide on levying duty under the Act, and the decision to levy duty on Ultramarine Blue was declared void. The plaintiffs were granted relief, with the Union of India directed to refund the duty amount. Case-Laws Central Excise Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40620