1996 (9) TMI 133

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....nd Gold Control Appellate Tribunal, New Delhi, dated 10th May, 1983. The respondents who are manufacturers of Ink used Alkali Blue Flushing in the preparation of printing ink and the question is whether the said commodity falls within Item 14-I(1)(ii) or 14D of the Central Excise Tariff. At the relevant point of time the two items read as under : "Pigments, colours, paints, enamels, varnishes, ....

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....ing to the Appellate Collector the said pigment dyestuff was used as an ingredient to impart the required tint to printing ink. He, therefore, held that the substance was not printing ink. The Tribunal came to the following conclusion : "The Alkali Blue flushing is used to tone or to tint carbon black for printing ink. It is also used as a paint. No evidence has been produced that it is used in....