1977 (5) TMI 21 - CGOVT - Central Excise

Summary

The Government of India considered points raised in the R.A. and examined records of the case. They ruled that synthetic organic dyestuffs do not qualify under entry 14D of the Central Excise Tariff. Oil colors are not exempt from this tariff entry. The demand should be calculated for three months under rule 10, not rule 10A. The rest of the R.A. is rejected.