1996 (4) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondents. [Order per : Justice U.L. Bhat, President]. - "Appellant is absent in spite of notice of hearing. We have heard Shri J.M. Sharma, JDR and perused the papers. 2.  Appellant manufactures what is known as "Acetylene Black". For clearances effected duty was paid at the rate stipulated in old Tariff Item 64. Subsequently, appellant applied for credit of duty relying on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "lamp-black" and "Acetylene Black" in old Tariff Item 64 was only for the purpose of tariff and the same cannot be looked into for the purpose of understanding or interpreting the Notification. We think it is necessary to know what exactly are these products, "Carbon Black" and "Acetylene Black". "Carbon Black" is a non-metallic element and is present in all organic and in a few inorganic compoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, opacifier, electrical conductivity, UV light absorber; colorant for printing inks; carbon paper, typewriter ribbons; paint pigment; nucleating agent in weather modifications; expanders in battery plates; Solar energy absorber." 5.  At page 12 of the same volume, it is stated as follows in regard to "Acetylene Black" - "acetylene black. The carbon black resulting from incomplete comb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecomposition of acetylene is "acetylene black". In other words, acetylene black is a form of carbon black. Old Tariff Item 64 referring to "carbon black" took care to specifically include "acetylene black". Even without such specific inclusion, from what is indicated above, "carbon black" would include "acetylene black" also. In these circumstances, the expression "carbon black "used in item 42 of....