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1969 (11) TMI 28

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..... 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 whe .....

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..... 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 Not .....

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..... s 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 w .....

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