https://www.taxtmi.com/caselaws?id=45779 Fluorescent powder used in manufacturing fluorescent tube lamps was held to fall within the wider tariff entry for chemicals rather than the entry for paints and colour materials. The court applied the ordinary commercial meaning of the competing entries and found that the substance was colourless, not a colouring matter, and not used for protective or decorative painting. Its use in coating lamp interiors did not alter its essential character, because it did not answer to the popular understanding of paint or pigment. The commodity was therefore classifiable under item 28 and not item 30. en-us Thu, 13 Nov 1969 00:00:00 +0530 Tue, 13 Jul 2010 17:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45779 Fluorescent powder used in manufacturing fluorescent tube lamps was held to fall within the wider tariff entry for chemicals rather than the entry for paints and colour materials. The court applied the ordinary commercial meaning of the competing entries and found that the substance was colourless, not a colouring matter, and not used for protective or decorative painting. Its use in coating lamp interiors did not alter its essential character, because it did not answer to the popular understanding of paint or pigment. The commodity was therefore classifiable under item 28 and not item 30. Case-Laws Customs Thu, 13 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45779