2000 (9) TMI 333

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....ion and hence they are not covered by the sensitive list and that Pigment are not specifically covered as sensitive under handbook of procedures. The Commissioner (Appeals) found that the DGFT's opinion was binding in this case, as the lower authority should have accepted under para 20 of the Export Import Policy 1992-97 and benefit of the licence should not be denied on the ground that the goods imported are classifiable as Pigment. He also relied on the clarification and certificates issued by Indian Institute of Technology to indicate that the subject goods has multi-purpose uses and by the technical clarification given at page 396 of Vol. 20 of the Encyclopaedia of chemical technology; thereafter he set aside the order of the lower auth....

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....observed that the norms put a condition that there should be the minimum 28% pigments content in the enamels/paints. Out of all the inputs permitted against this Input-Output Norms, there is no input other than Titanium Dioxide of rutile grade which will constitute pigment in the enamels/paints to be produced. It is therefore, clear that Titanium Dioxide of rutile grade is used basically as a pigment in the manufacture of enamels/paints. It is not the question that Titanium Dioxide of rutile grade is a raw material for enamels/paints or not. It is very obvious that all the ingredients which are used in the manufacturing stream and which while contributing to the manufacturing process lose their identity in the said process are raw materials....