https://www.taxtmi.com/caselaws?id=41566 Classification of the product turned on whether it was commercially recognised and used in dyeing. The court held that Tariff Item 14-D, covering synthetic organic dyestuffs used in any dyeing process, could not apply because the record showed manual mixing of calcium carbonate and colouring matter, no precipitation process associated with lake colours, and no finding of use for dyeing. The product therefore remained classifiable under Item 14-I(5). The review order was also unsustainable because it failed to address the appellate finding on non-use in dyeing and the petitioners' claim of discriminatory treatment; it was quashed and the matter remitted for fresh consideration. en-us Thu, 11 Apr 1985 00:00:00 +0530 Fri, 04 Jun 2010 14:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41566 Classification of the product turned on whether it was commercially recognised and used in dyeing. The court held that Tariff Item 14-D, covering synthetic organic dyestuffs used in any dyeing process, could not apply because the record showed manual mixing of calcium carbonate and colouring matter, no precipitation process associated with lake colours, and no finding of use for dyeing. The product therefore remained classifiable under Item 14-I(5). The review order was also unsustainable because it failed to address the appellate finding on non-use in dyeing and the petitioners' claim of discriminatory treatment; it was quashed and the matter remitted for fresh consideration. Case-Laws Central Excise Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41566