https://www.taxtmi.com/caselaws?id=43792 Ultramarine Blue in small retail packs was analysed for tariff classification under competing excise headings, with the text explaining that packing size does not alter the product's intrinsic character. The discussion treats Heading 32.12 as covering pigments and colouring matter in the nature of dyes for domestic or laboratory use, while Ultramarine Blue is described as not being a pigment and therefore outside that entry. It also states that an earlier approved classification cannot be reopened on a mere change of opinion where there is no change in facts, law, or tariff position, and that an administrative circular cannot override the legal classification already settled. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 11:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43792 Ultramarine Blue in small retail packs was analysed for tariff classification under competing excise headings, with the text explaining that packing size does not alter the product's intrinsic character. The discussion treats Heading 32.12 as covering pigments and colouring matter in the nature of dyes for domestic or laboratory use, while Ultramarine Blue is described as not being a pigment and therefore outside that entry. It also states that an earlier approved classification cannot be reopened on a mere change of opinion where there is no change in facts, law, or tariff position, and that an administrative circular cannot override the legal classification already settled. Case-Laws Central Excise Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43792