Tariff classification of ultramarine blue confirmed under Heading 32.06, unaffected by pack size or end use.

Ultramarine blue was treated as an inorganic preparation in powder form and classified under Heading 32.06 of the Central Excise Tariff, because Heading 32.12, dealing with "other colouring matter," was read in the context of dyes and found inapplicable. The identical wording in the Customs Tariff supported the same classification. Heading 32.06 contained no distinction based on pack size or end use, so classification could not change merely because the goods were cleared in large or small packings or used for domestic, laboratory, or other purposes.

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Issues: Whether ultramarine blue remained classifiable under Heading 32.06 of the Central Excise Tariff irrespective of its being cleared in large or small packings and irrespective of domestic, laboratory, or other use.

Analysis: The product was accepted as an inorganic preparation in powder form. The competing tariff entries under Headings 32.06 and 32.12 were treated as distinct, and Heading 32.12 was held inapplicable because the expression "other colouring matter" had to be read in the context of dyes and did not cover the product in question. The identical wording in the Customs Tariff and the reference to the relevant sub-heading supported the view that ultramarine blue fell under Heading 32.06. Since that heading did not make any distinction based on packing size or end use, the classification could not change merely because the goods were packed differently or used for domestic purposes.

Conclusion: Ultramarine blue was held classifiable under Heading 32.06, and not under Heading 32.12, irrespective of pack size and use; the appeal of the assessee was allowed with consequential relief and the department's appeal was dismissed.

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