Judgment :- These two petitioners are manufacturers of fluorescent tube lamps. For the purpose of that manufacture they have imported fluorescent powder. The question for decision in these two Writ Petitions is whether these fluorescent powders fall under item No 28 of the Indian Customs and Central Excise Tariff "Chemicals, Drugs and Medicines, all sorts not otherwise specified" or under item No. 30 "paints, colours and paints" materials, all sorts, not otherwise specified the petitioners contending that it falls under item 28 and the respondent contending that it falls under item 30. 2.It is useful in this connection to refer to a letter dated October first, 1966 of the Central Electro Chemical Research Institute to the Petitioner in W. P. No. 2360 of 1967 which is extracted below : "We are in receipt of your letter enquiring whether the chemicals used in the fluorescent powders given in your letter are to be treated as chemicals or paints. We give below a note answering your query. The phosphorus used in fluorescent lamps, for example, the Calcium halo phosphate, zinc silicate, calcium tungstate and magnesium aresonate, which give respectively the day light, the green, the blue and the red omissions when used in fluorescent light are special chemicals. These chemicals are prepared specially so that when subjected to mercury radiations in the ultra-violet, we get the respective colours in the region visible to our eyes. All these phosphorus are outwardly colourless. The colour they give is under special conditions of illumination by ultra-violet radiation from mercury discharge. As such these chemicals, obviously are not paints as they are not pigments used either for protective or for decorative purposes and are not by themselves pigments" * . 3.It is clear that these are chemicals but not paints as they are not pigments used either for protective or for decorative purposes and not by themselves pigments as they are colourless. On the question whether a substance cannot be a paint unless it is used either for protective or for decorative purposes, we need not take the opinion as conclusive. It may be necessary to refer to the generally accepted meaning of 'paints' and 'pigments' are. There is no doubt that almost all paints contain chemicals. The Concise Oxford Dictionary gives the meaning of the word paint as colouring-matter, suspended in liquid vehicle so as to impart colour to a surface. It may be necessary to refer to the generally accepted meaning of 'paints' and 'pigments' are. There is no doubt that almost all paints contain chemicals. The Concise Oxford Dictionary gives the meaning of the word paint as colouring-matter, suspended in liquid vehicle so as to impart colour to a surface. Luminous paint is described as colouring-matter for face etc., rouge etc., while giving the meaning of word 'luminous', luminuous paint is said to mean phosphorescent kind making thing conspicuous at night. 'Pigment' is said to mean colouring-matter used as paint or dye. In this case the chemicals are not colouring matters because they are colourless. Webster's New Twentieth Century Dictionary gives the meaning of 'paint' as follows :- 1. (a) a mixture of coloured pigment with oil, water, etc., in liquid or paste form, applied as with a brush, roller, or spray, gun and used for protective covering or colouring of a surface or for making pictures on canvas, paper etc., (c) dry or solid pigment. 2. A dried coat of paint; as, this paint chips off. 3.Colouring matter, such as lipstick, rouge etc. used to ornament or beautify the face or body. It is obvious that the chemical substance in this case would not come within the meaning of the term 'paint' given in either of two dictionaries. Even in the "Explanatory Notes to the Brussels Nomenclature" Volume I of the Customs Co-operation Council, it is stated that "luminophores are used in the preparation of luminous paints and for coating screens for television, oscillorgraph, radiography, radioscopy and radar apparatus, and fluorescent lighting tubes." * It means that luminophores are used in the preparation of fluorescent lighting tubes and not that they are used for coating fluorescent lighting tubes because the word 'and' appears just before the last word which deals with the class of things which are coated and another 'and' appears before the words fluorescent lighting tubes. Those words therefore go along with the earlier part of the sentence which reads "used in the preparation of". Those words therefore go along with the earlier part of the sentence which reads "used in the preparation of". Even according to a common-sense view that is as in common use and this is what the dictionaries describe, the substance concerned in this case will not be paint though it is certainly a chemical.4.The respondents' counter states that fluorescent powders are to be recognised as special pigments which are described in literature related to Paint and Paints Technology but the previous sentence in the counter affidavit contains an extract from Brussels Nomenclature which I have just extracted above and which I have shown cannot be said to relate to paint. Then the counter goes on to give the following information. Fluorescent Pigments :- Pigments of this type which only retain their luminosity while subjected to irradiation, are used for such purposes as preparing paints for coating the interior of gas discharge electric lamps. (vide outlines of paint Technology by Noel Heaton page 197.) Fluorescent Pigments :- Pigments which when subjected to light irradiations, exhibit outstanding luminosity. This luminosity continues only so long as they are excited by the irradiation. Fluorescent pigments include a number of metallic tungstates, borates and silicates. One important use is the manufacture of coatings for fluorescent or day light lighting systems. (Glossary of Terms used in the Paint, Varnish and Allied Traders by H.M. Chaifield Page 117). Now even if these statements are taken to be correct and the powder coated on the inside of the fluorescent lamps, they get their luminosity only when subjected to mercury irradiation in the ultra violet light. Merely because it is used to coat the inside of the fluorescent lamps it does not become a paint. But what one commonly understands by paint is only the substance used for either protection or decoration. In any case this does not satisfy the test of common usage. The term not being a word of art, I think that these substances should be brought under item 28 rather than item 30. 5.Another contention on behalf of the respondents is that when an item might reasonably fall under two heads and the Revenue decides that it falls under one of those heads, the Courts will not interfere with such a decision. But I do not think that it can be said that this can fall under two classifications. 5.Another contention on behalf of the respondents is that when an item might reasonably fall under two heads and the Revenue decides that it falls under one of those heads, the Courts will not interfere with such a decision. But I do not think that it can be said that this can fall under two classifications. Chemicals is a term of such wide import that almost all substances can be said to be chemicals. Therefore unless a substance will not fall under any special classification that substance cannot be brought under the general heading of chemicals. I do not therefore think that this principle applies to the facts in this case. These two writ petitions are therefore allowed. There will be no order as to costs.