1996 (5) TMI 187

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....Peeran, Member (J)]. - This appeal arises from order-in-appeal, Bombay, who by his order has held that the imported item `Phodemine B' is assessable under Item 14D of Central Excise Tariff and under Heading 32.04/12 of the Customs Tariff. The importer contested the classification on the ground that the item is not a dye, but a laboratory chemical and it is a stain, used while making microscopic....

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....iff Advice No. 47, dated 14-12-1976, wherein it has been held that Dyes and other colouring matters imported as `Laboratory Chemicals' would correctly fall under Heading 29.01/45(19) for the purpose of Customs classification. 4. We have carefully considered the submissions made by both the sides and have perused the records. 5. On examination of the literature produced, it is clear....

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....sequence for CVD purpose classification under Tariff Item 14D as "Synthetic Organic Dyestuffs (including pigment dyestuffs) and synthetic organic derivatures used in any dyeing process" is ruled out and the prayer for classification under Tariff Item 68 is required to be upheld. It is seen that the Tariff Advice No. 47, dated 14-12-1976 also supports for the classification of `laboratory chemicals....