1999 (2) TMI 139

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....r the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appeal is directed against classification of Naphthols under erstwhile Tariff Item 14D of the Central Excise Tariff; the appellants wanted them classified under Tariff Item 68. The approved classification treated the goods as "Synthetic Organic Dyestuffs and Synthetic Organic Derivatives used in any dyeing process," while t....

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....he Revenue has not discharged their burden of showing that the functional predominance of Naphthol was as dye intermediates. The impugned order has held that Naphthols are Synthetic organic derivatives for predominantly used in the dyeing process as Azoic coupling components along with diazo components for forming dye on fabric in situ. The order has noted that the entire process is automatic and ....

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....onversion of insoluble naphthols is only an intermediate step - a requirement in the process of azoic dyeing, and the dyeing takes place automatically and simultaneously without stopping at the first stage itself. Sodium naphtholate as such is not known to be marketed for use in dyeing process but is formed during dyeing operation to facilitate coupling." We also find that the adjudicating Assi....