1979 (7) TMI 93

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....the points raised by the petitioners in the Revision Application and those urged during the course of personal hearing and have examined the records of the case. 2. Government observe that the goods manufactured by the petitioner were (i) Acramin Black FBRK, (ii) Acramin FPV, and (iii) Acramin Black FPVD. These are called by them as dispersions of pigments known as Carbon Black. The question that....

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.... contention is that the assessment of the goods during the relevant period would be under the residuary item namely 14-1(5) of the Central Excise Tariff. 3. Government have carefully considered the question whether the carbod black is an organic pigment or an inorganic one. After carefully considering the literature of the subject Government observe that carbon black is an element which finds men....