1979 (9) TMI 84

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....2-1973, a show cause notice was issued to the petitioner for payment of differential duty of Rs. 2502.74 paise on account of clearance of 895 Kgs of organic pigment as inorganic pigment (carbon black) from January, 1971 to March, 1972. On confirmation of the demand, the petitioners preferred appeal but it was rejected and hence this revision application. 3. Government observe that the goods manuf....

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....e printing of textiles, it will not fall within the contemplation of Item 14.I (4a) of Central Excise Tariff. Accordingly, their contention is that the assessment of the goods during the relevant period would be under the residuary item namely 14.I(5) of the Central Excise Tariff. 4. Government have carefully considered the question whether the Carbon Black is an organic pigment or an inorganic o....