1998 (8) TMI 156

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....Satnam Singh, SDR, for the Respondents. [Order per : Ms. Jyoti Balasundaram, Member (J)]. - The appellants herein purchase of duty paid Ultrawhite RNI and dilute the same by addition of water, and clear the following products from their factory : (i)  Polywhite NSR (ii)  Cidalene White RN and (iii) Ultrawhite CD. Show cause notice was issued proposing classificatio....

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....allowed the appeal of the revenue. Hence this appeal by the assessees. 2. We have heard Shri M.P. Devnath, ld. Advocate and Shri Satnam Singh, SDR. We find that the Collector (Appeals) has not controverted the claim of the appellants in the write-up about their products, that the three products in dispute are excellent fluorescent whitening agent for polyester fibre. However, he has been g....

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....ferent or distinguish excisable commodity so as to give rise to duty liability. 3. In the case of CCE, Bangalore v. Mallya Fine Chem (Pvt.) Ltd., Bangalore (Final Order No. 1245/90-C., dated 13-11-1990) the Tribunal held that the process of mixing or dilution of food colours in bulk form cleared by suppliers after payment of duty under CET sub-heading 3204.90 and mixed with common salt or ....

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....as not a new product attracting sub-heading 3204.90. The above decisions of the Tribunal have been followed in the case of Jayu Products v. CCE, Bombay - 1994 (73) E.L.T. 158 wherein the Tribunal has held that the process of mixing or dilution of duty paid Ultramarine Blue with China Clay as a diluted Acid Dyes for preserving of parity and shade does not amount to manufacture. 5. In the pr....