2008 (9) TMI 664

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.... classification lists were approved provisionally; sample of Indrox 985 P-12 (dye penetrant) was drawn and sent to the Deputy Chief Chemist for testing and it was found that "The sample is in the form of fluorescent yellow coloured liquid. It is composed of Complex Organic Compound, colouring matter and mineral oil. The Mineral Oil content is less than 70%." The department was of the opinion that dye penetrant, i.e., Indrox 985 P-12, fell for classification under CET sub-heading 3204.30 as "synthetic organic products of a kind used as fluorescent brightening agents or as luminophores" and not as miscellaneous chemical product under CET sub-heading 3823.00 as claimed by the assessee. Vide order dated 31-12-1991, the Assistant Collector of Ce....

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.... chemically defined. (b)     Preparations based on synthetic organic colouring matter as specified in Note 2 to the chapter. (c)     Synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. The heading is divided into four single dash sub-headings as under:- (a)     3204.10 - Pigments and preparations based thereon. (b)     3204.20 - Synthetic organic dyes and preparations based thereon. (c)     3204.30 - Synthetic organic products of a kind used as fluorescent brightening agents or as luminophore. (d)    3204.90 - Other. The HSN E....

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....re contained in the impugned goods, the metal surface is viewed in the dark or in ultraviolet light and the coloured surface highlighted by fluorescence shows up the cracks or discontinuities or faults or unevenness, if any, in the metal surface. 5. As per the test report which has not been disputed, the goods are (a) yellow, (b) fluorescent liquid, (c) a complex organic mass, and (d) contain colouring matter. As per the technical information  appended  by the assessees to the appeal, the goods are used as a dye penetrant which is applied to a metal surface and developed with a developer. The product literature describes Ardrox 985-PII as fluorescent penetrant to be used with a separate emulsifier and normally used in conj....