https://www.taxtmi.com/caselaws?id=124453 A fluorescent dye penetrant preparation used on metal surfaces was held classifiable under CET sub-heading 3204.90 as a preparation based on colouring matter containing a fluorescent agent. 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, and the HSN notes also cover synthetic organic products used as fluorescent brightening agents or luminophores, including transient colouring applications. The test report identified the goods as a yellow fluorescent liquid containing colouring matter, and the technical literature described it as a fluorescent penetrant used with developer and emulsifier. On that basis, the assessee's alternative classification claim failed. en-us Wed, 24 Sep 2008 00:00:00 +0530 Sat, 29 Sep 2012 15:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124453 A fluorescent dye penetrant preparation used on metal surfaces was held classifiable under CET sub-heading 3204.90 as a preparation based on colouring matter containing a fluorescent agent. 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, and the HSN notes also cover synthetic organic products used as fluorescent brightening agents or luminophores, including transient colouring applications. The test report identified the goods as a yellow fluorescent liquid containing colouring matter, and the technical literature described it as a fluorescent penetrant used with developer and emulsifier. On that basis, the assessee's alternative classification claim failed. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124453