1999 (5) TMI 181

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....hri R.J. Parekh, Advocate, for the Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal with the consent of both sides after waiving deposit. 2. It was the stand of the appellant before the assessing authority that the dyes which it obtained for use in manufacture were standardised and formulated, and were ....

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....sses specified in that note that would amount to manufacture. However, the entire proceedings was on the basis that the goods manufactured by the appellant are classifiable under Heading 32.15. The first paragraph of each of the notices makes this clear. This heading is for printing, writing or drawing ink and other inks. Therefore, if, by any process, goods classifiable under Heading 32.04 are co....