2002 (6) TMI 539

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....ondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of the paints that the appellant manufactures. The claim that it made for classifying the goods under heading 32.13 of the Tariff as sign board painter's colours has been denied on the ground that it could not be determined with any degree of certainty that paint would only be ....

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....luded that the mere fact that it was sold in smaller container did not result in it being classifiable as sign board painter's colour. The appellant before us only sold the good in one packing in smaller packing of 500, 200, 100 and 50 ml. The Tariff heading used the expression "similar forms of packing" while referring to the container and the tin containers in which the goods are packed are simi....

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....lar forms or packings. The contention is that the goods are similar to jar or bottles, the only difference being that they are made of metal. A reference to the dictionary indicates the following meaning for jars - Webster's Encyclopaedia Unabridged Dictionary of the English language, 1989 edition "a broad mouth container, usually cylindrical and of glass or earthenware". - The New Shorter Oxford ....