Classification of colouring oxide mixtures falls under Chapter 32, not Chapter 25, where products are prepared by mixing.

Colouring oxide products made by mixing mineral substances with pigments were treated as preparations rather than earth colours per se. Chapter 25 was confined to specified products that are washed, crushed or ground, and its note exclusions did not extend to goods obtained by mixing. The products were found to be mixtures of earth colours with other substances and therefore more appropriately classifiable as a preparation based on colouring matter under Chapter 32. On that basis, the goods were not classifiable under Chapter 25.05 and fell under Central Excise Tariff sub-heading 3206.90.

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Issues: Whether colouring oxide products such as red oxide, green oxide and blue oxide, manufactured by mixing mineral substances with pigments, were correctly classifiable under Chapter 25.05 or under Central Excise Tariff sub-heading 3206.90.

Analysis: Chapter 25 covers only specified products that have been washed, crushed or ground and, by virtue of Note 2, does not cover products obtained by mixing. The goods were found to be mixtures of earth colours with other substances and therefore were not earth colours per se. Note 1(a) to Chapter 25 excluding earth colours containing 70% or more by weight combined iron did not assist the assessee, and the product was more appropriately covered by Note 1 to Chapter 32 as a preparation based on colouring matter used for colouring materials.

Conclusion: The goods were not classifiable under Chapter 25.05 and were correctly classifiable under Central Excise Tariff sub-heading 3206.90. The issue was decided in favour of Revenue.

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