2008 (3) TMI 274

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....sh Nair, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals, one filed by Revenue and one filed by assessee, are being disposed, off by a common order as the issue involved is identical. Whereas one Commissioner (Appeals) vide his impugned order-in-appeal has held that process of dissolving synthetic organic dye in water does not amount to manufacture, the ....

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....a) v. Collector of C. Ex., Ahmedabad [1995 (76) E.L.T. 94 (Tribunal)], laying down that ultramarine blue is properly classifiable under Chapter Heading 3206.90 and not under 3212.90. 3. After hearing both sides, we find that the issue is no more res integra and stand decided by the Tribunal in case of Jyoti Laboratories referred supra. It has been held that physical mixture of already standardise....