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Issues: Whether the product, a fluorescent dye penetrant preparation used on metal surfaces, was classifiable under CET sub-heading 3204.90 as a preparation based on colouring matter containing a fluorescent agent, or under the heading claimed by the assessee.
Analysis: Note 2 to Chapter 32 extends Heading 32.04 to preparations based on colouring matters used for colouring any material or as ingredients in colouring preparations. Heading 32.04, as reflected in the HSN notes, also covers synthetic organic products used as fluorescent brightening agents or luminophores, and the notes indicate that such products remain within the heading even when used in non-permanent or transient colouring applications. The test report showed that the goods were a yellow fluorescent liquid containing colouring matter, and the technical literature described it as a fluorescent penetrant used with developer and emulsifier. The product therefore answered the description of a preparation based on colouring matter containing both colouring matter and a fluorescent agent.
Conclusion: The product was correctly classified under CET sub-heading 3204.90, and the assessee's classification claim failed.
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