https://www.taxtmi.com/caselaws?id=40674 Carbon black was treated as an inorganic pigment on the material considered, so it did not satisfy the essential description of an organic pigment under Item 14-I(4a). Because the specific entry was confined to organic pigments ordinarily used for printing textiles, a product outside that description could not be brought within it merely by its end use. The residuary Item 14-I(5) therefore applied, and the goods were correctly classified there, with consequential relief following in favour of the petitioner. en-us Sat, 21 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 11:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40674 Carbon black was treated as an inorganic pigment on the material considered, so it did not satisfy the essential description of an organic pigment under Item 14-I(4a). Because the specific entry was confined to organic pigments ordinarily used for printing textiles, a product outside that description could not be brought within it merely by its end use. The residuary Item 14-I(5) therefore applied, and the goods were correctly classified there, with consequential relief following in favour of the petitioner. Case-Laws Central Excise Sat, 21 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40674