Carbon black classification as a non-organic pigment excluded it from the organic pigment entry under central excise tariff.

Carbon black manufactured as pigment paste was treated as a non-organic pigment on the material considered, so it did not fall within the tariff entry limited to organic pigments. The goods were therefore classified under Item 14-I(5) of the Central Excise Tariff, and not under the organic pigment sub-entry.

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Issues: Whether carbon black manufactured as pigment paste was classifiable under Item 14-I(5) of the Central Excise Tariff, or whether it fell outside the entry applicable to organic pigments.

Analysis: The authority examined the nature of carbon black and the material placed on record, and concluded that carbon black is more appropriately treated as a non-organic pigment. Since the tariff entry relied upon covered only organic pigments, the goods did not fall within that specific sub-entry. The appropriate classification, on the facts considered, was Item 14-I(5) of the Central Excise Tariff.

Conclusion: Carbon black was held not to be covered by the organic pigment entry and was classified under Item 14-I(5), in favour of the assessee.

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