1998 (9) TMI 165

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..... Jain, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein filed classification list No. 2/91-92 for the products (1) Atul Swetak HI and (2) Atul Swetak PE-R (products of a kind used as fluorescent brightening agents) under CET sub-heading 3204.30 and claimed exemption in terms of Sl. No. 3 of Notification 432/86. The Notification exempts cer....

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....Jain, learned DR. We find that the Assistant Collector has relied upon the HSN Explanatory notes to Heading 3204 for the purpose of deciding that the products in dispute are not synthetic organic dyes/dyestuff and hence not covered by Sl. No. 3 of the notification. The HSN separately covers Synthetic Organic colouring matter and Synthetic organic products of a kind used as fluorescent brightening ....

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....tanding of the products treats synthetic organic products of a kind used as fluorescent brightening agents as distinct from synthetic organic dyes and preparations based thereon. The Central Excise Tariff also provides separate sub-heading for synthetic organic products of a kind used as fluorescent brightening agents (sub-heading 3204.30). The benefit of notification is to be extended only to syn....