https://www.taxtmi.com/caselaws?id=41583 Tariff classification of Aluminium Silicate P. 820 depended on its trade and technical meaning in the paint industry, where it functioned as an extender to adjust paint properties, reduce cost, improve storage behaviour and prevent settling. The Court distinguished an extender from a filler, which is used to fill cracks or indentations and produce a smooth surface, and held that the customs authorities wrongly treated the terms as synonymous. It also stated that, when the Department invokes a more specific tariff entry, it must prove that the goods actually fall within it. On that basis, the goods were classified under Tariff Item 28.01/58(1), not 32.04/12(1), and the refund of excess customs duty was upheld. en-us Thu, 04 Apr 1985 00:00:00 +0530 Fri, 04 Jun 2010 15:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41583 Tariff classification of Aluminium Silicate P. 820 depended on its trade and technical meaning in the paint industry, where it functioned as an extender to adjust paint properties, reduce cost, improve storage behaviour and prevent settling. The Court distinguished an extender from a filler, which is used to fill cracks or indentations and produce a smooth surface, and held that the customs authorities wrongly treated the terms as synonymous. It also stated that, when the Department invokes a more specific tariff entry, it must prove that the goods actually fall within it. On that basis, the goods were classified under Tariff Item 28.01/58(1), not 32.04/12(1), and the refund of excess customs duty was upheld. Case-Laws Customs Thu, 04 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41583