1991 (6) TMI 133

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....r Heading 3204/12(3) or (4) or (5) at 60% + 15% + CVD 30% + 5% but the same was rejected by the Assistant Collector on the ground that the imported items are colours only and not Dyestuff. The Assistant Collector has quoted the test report partly but not in full. He has quoted "Spirit soluble synthetic organic dyestuff "instead of the report which reads the sample is in the form of "Colour powder composed of synthetic organic dyestuff spirit soluble colour". The appellants had also furnished literature of Toaka Chemical Co. Ltd. which states that "Oleosol (R) fast colours are unique metal complex due of organic solvent soluble type". However, the Collector (Appeals) has also not considered that claim but instead has dealt with the literatur....

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....gments is almost impossible to draw. Some have established it on the basis of solubility, others on physical form and method of application. Most pigments are insoluble, inorganic powders, the coloring effect being a result of their dispersion in a solid or liquid medium, most dyes, on the other hand, are soluble synthetic organic products which are chemically bound to and actually become part of, the material to which they are applied. Organic dyes are usually brighter and more varied than pigments but tend to be less stable to heat, sunlight and chemical effects. The term colorant applies to black and white as well as to actual colors. Instruments for measuring, comparing and matching the hue, tone and depth of colors are called colorimet....