2009 (3) TMI 686

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.... Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -   The issue involved in the present appeals of the Revenue is the correct classification of colouring oxide such as red oxide, green oxide, blue oxide etc. manufactured by the respondents herein whether under Central Excise Tariff sub-heading 3206.90 as contended by the Reven....

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.... Note 1 to Chapter 32. Note 2 to Chapter 25 states that "except where their context otherwise requires, heading Nos. 2501, 2503 and 2505 cover only products which have been washed (......) crushed, ground, ...... but not products that have been ...... obtained by mixing......" . Therefore, red oxide in question which is a mixture containing earth colours with other pigments goes out of classificat....