https://www.taxtmi.com/caselaws?id=43572 Ultramarine blue was held not to fall within Tariff Item No. 14I(5) of the First Schedule to the Central Excises and Salt Act, 1944, because fiscal classification depends on the popular or commercial meaning of the goods, not on a technical or scientific description. Applying that common parlance test, the product was understood as a whitening substance rather than a paint, enamel, pigment, or similar excisable article, so excise duty could not be levied under that item. The earlier Supreme Court treatment of the same product on the facts was treated as controlling and reinforced the conclusion that the tariff entry did not cover it. en-us Wed, 31 Mar 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43572 Ultramarine blue was held not to fall within Tariff Item No. 14I(5) of the First Schedule to the Central Excises and Salt Act, 1944, because fiscal classification depends on the popular or commercial meaning of the goods, not on a technical or scientific description. Applying that common parlance test, the product was understood as a whitening substance rather than a paint, enamel, pigment, or similar excisable article, so excise duty could not be levied under that item. The earlier Supreme Court treatment of the same product on the facts was treated as controlling and reinforced the conclusion that the tariff entry did not cover it. Case-Laws Central Excise Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43572