1996 (9) TMI 133 - SC - Central Excise

Summary

Issues involved: Determination of the appropriate entry under the Central Excise Tariff for a commodity used in the preparation of printing ink.

Summary:
The Supreme Court heard an appeal by the Revenue challenging a decision of the Customs, Excise and Gold Control Appellate Tribunal regarding the classification of a commodity used in the manufacturing of printing ink. The dispute centered around whether the commodity fell under Item 14-I(1)(ii) or 14D of the Central Excise Tariff, with different duty rates applicable to each. The Tribunal ruled in favor of the assessee, holding that the commodity fell within the scope of Entry 14-I(1)(ii) rather than 14D, as contended by the Revenue. The Revenue argued that the commodity should be classified as a synthetic organic dyestuff under Entry 14D, but the Tribunal disagreed, stating that the commodity was used for toning or tinting carbon black for printing ink and not in the dyeing process. Despite attempts to present evidence supporting the Revenue's position, the Tribunal's decision was upheld by the Supreme Court, emphasizing that the commodity's primary use in manufacturing printing ink supported its classification under Entry 14-I(1)(ii). As such, the appeal was dismissed, with no costs awarded.