https://www.taxtmi.com/caselaws?id=44342 Alkali Blue Flushing used in printing ink was held not classifiable as synthetic organic dyestuff under Item 14D because no evidence showed use in any dyeing process, even though the product could also be used as a paint and to tone or tint ink. The Tribunal's view that Item 14D did not apply was therefore justified, and the commodity fell under Item 14-I(1)(ii). Where two tariff classifications were reasonably possible, the construction favourable to the assessee had to be adopted. The Revenue's challenge failed. en-us Thu, 26 Sep 1996 00:00:00 +0530 Wed, 25 Nov 2015 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44342 Alkali Blue Flushing used in printing ink was held not classifiable as synthetic organic dyestuff under Item 14D because no evidence showed use in any dyeing process, even though the product could also be used as a paint and to tone or tint ink. The Tribunal's view that Item 14D did not apply was therefore justified, and the commodity fell under Item 14-I(1)(ii). Where two tariff classifications were reasonably possible, the construction favourable to the assessee had to be adopted. The Revenue's challenge failed. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44342