1984 (6) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants imported a consigment of "Alkali Blue Flushing" which was charged by the Madras Customs authorities to additional (countervailing) customs duty with reference to Item No. 14-D of the Central Excise Tariff Schedule (CET). The appellants contended before the Assistant Collector that the product was not usable in any dyeing process since it was insoluble in water for application to the material to be dyed. The product was applied through the medium of oil and, therefore, dyeing as in the case of dyestuffs would not be possible. On this basis, they contended that the product was correctly classifiable under Item No. 14-I(i)(ii) of the CET. This claim did not find favour with the Assistant Collector. The appeal against the Assistant Collect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the medium. Since the appellants' Counsel has made a statement at the Bar that the product does not dissolve in the application medium, the ratio of the two orders of the Tribunal cited by the Counsel for the appellants would apply. 6. We have carefully considered the submissions made before us. In our Order No. C-271/84, dated 22nd May, 1984 in M/s. Devarsons P. Ltd. case, we have brought out the distinction between pigments and dyestuffs after consideration of a number of technical authorities. Our finding was that while pigments remain suspended or dispersed in the medium of application, dyestuffs dissolve in the medium of application. In Order No. 199/83-C in Appeal No. 262/80-C (filed by the same appellants), the Tribunal held....