1994 (11) TMI 237

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....llant. Shri V.C. Bhartiya, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals which have been filed with reference to the order of Collector (Appeals) dated 18-11-1993. 2. Ld. Counsel stated that the issue relates to the classification and rate of duty of their product ultramarine blue some of which are cleared by them in large packings and othe....

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.... would like to rely upon the Andhra Pradesh High Court judgment in the case of Reckitt and Coleman, reported in 1994 (72) E.L.T. 263. 6. At the time of Stay Application, the Ld. D.R. had referred to the judgment of Calcutta High Court in the case of Seth Chemical Works, reported in 1993 (67) E.L.T. 48 but that judgment was with reference to the old Tariff whereas the Andhra Pradesh High Court j....

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....dentically worded but this heading includes a sub-heading which specifically mentions ultramarine blue. 11. We have considered the above submissions. We observe that the contentions of the Ld. Counsel are strong in force. In our opinion the colouring matters classifiable under 32.06 and 32.12 are distinguishable. As mentioned by Hon'ble Andhra Pradesh High Court in the case of 32.12 the words `....

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....res. Containers : Barrels; fiber drums; multiwall paper bags. Uses : Colorant for machinery and toy enamels; white baking enamels; printing inks; rubber products; soaps and laundry blues; cosmetics; textile printing. 13. The ultramarine blue used for household purposes is not considered as a pigment by the common man as observed by the Hon'ble Gujarat High Court but the ultramarine blue i....