Tariff classification of Nigrosine as a synthetic organic dyestuff confirmed, with use in plastics and inks not changing the entry.

Nigrosine was treated as a synthetic organic dyestuff falling within Tariff Item 14D, not Tariff Item 68. The Tribunal read Item 14D broadly to cover solvent dyes and noted that use for colouring plastics, moulding powders, inks or similar materials does not exclude the product from that entry, because dyeing is not confined to textile applications. It also relied on technical material, the earlier interpretation of Item 14D, and the alignment of the tariff wording with international nomenclature to conclude that Nigrosine is recognised as a synthetic organic dyestuff. The classification claim under Item 68 therefore failed.

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Issues: Whether Nigrosine is classifiable under Tariff Item 14D of the Central Excise Tariff as a synthetic organic dyestuff, or under Tariff Item 68.

Analysis: The Tribunal held that the expression used in Tariff Item 14D covers synthetic organic dyestuffs such as solvent dyes, and that the fact that the product is used for mass colouration of plastics, moulding powders, inks or similar materials rather than textile dyeing does not take it out of the scope of the entry. The Tribunal relied on its earlier interpretation of Item 14D and on technical material showing that dyeing is not confined to textiles but includes colouring of various materials. It further accepted that the tariff wording corresponded to the international nomenclature and that Nigrosine was recognized as a synthetic organic dyestuff.

Conclusion: Nigrosine is classifiable under Tariff Item 14D and not under Tariff Item 68, so the assessee's plea for a different classification failed.

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