1999 (2) TMI 147

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....ed on the basis of merits of the case as explained in the appeal memorandum. The matter has come up on board again and in view of their prayer, we have gone through the records including the impugned orders and the appeal memorandum and heard learned JDR. 3. Learned DR stated that the appellants submitted classification list classifying their products, amongst others, ink blue, ink blue special, waste of ink blue and reflex blue under Chapter 3215.00. They were, however, issued a show cause notice asking them as to why these products should not be classified under Chapter Heading 3204.30 and 3204.29. The show cause notice was adjudicated by the A.C. who held the products to be classifiable under Chapter Heading 3204.21 or 3204.29 as....

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....o had admitted that some materials are required to be added before it could be used as ink and it was necessary so to do to ensure the quality of easy flow and ready dry. (2) the Heading 32.15 covers only printing ink, writing or drawing ink and other inks, whether or not concentrated or solid and did not include the ingredients meant for production of ink. Hence, Collector (Appeals) has rightly upheld the order of the Assistant Collector. 6. Furthermore, the issue is already covered squarely by the Tribunal's decision in a similar case in CCE, Calcutta v. Bengal Aromatics reported in 1996 (88) E.L.T. 423 (Tribunal). 7. We have considered the above submissions. We observe that the appellants have, in the appeal memorandum, mainly....

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....reported in 1991 (54) E.L.T. 249 (Tribunal), Lotus Ink, Madras v. CC, Madras reported in 1984 (18) E.L.T. 387 (Tribunal) and Devarsons Pvt. Ltd, v. C.C.E, Ahmedabad reported in 1984 (17) E.L.T. 135 (Tribunal) as also the letters received from their customers and the reports of technical expert Dr. H.T. Lokhande. They would also like to refer to HSN and mainly Heading 32.13 and that Rules 2(a) and 3(1) may be taken into consideration. 8. We observe that learned DR's contentions have a lot of force. Learned Assistant Collector as well as learned Collector have discussed in details the properties and use of the material in question as well as the expert opinion and the case law cited before them. The appellants have reiterated their vi....