9911796707
TMI Blog1984 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ay allowed the appeal and the department have filed this revision application. 2. The Respondents, M/s. Law Publishers, Allahabad imported 17 Cartons of Thermographic Printing Powder under Bill of Entry No. 2113/446, dated 3-1-1978. They sought clearance of goods under Heading 32.13 of the First Schedule to the Indian Customs Tariff Act, 1975 at 60% plus 15% without levy of any additional duty under Section 3 of the Act. The department assessed the goods under Heading 32.04/12(1) of the Schedule at 100% plus 20% with additional duty at 5% and Special Excise duty at 5% of Basic Excise Duty under Item 14I(ii) of the Central Excise Tariff read with Section 3 of the Indian Customs Tariff Act, 1975. The importers took up the matter before the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the BTN and submitted that vehicle is an important base for the pigment and, in this powder, there being no base and there being no vehicle, the same could not be treated as an ink. The process cannot also be treated as akin to printing. The substance in question is not known as printing ink. 3. Mr. N.C. Sogani, Consultant, who appeared for the respondents stated that the goods should be treated as 'other ink' envisaged under Heading 32.13. He relied on the Interpretation Rules and urged that under Rule 4 goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin. He urged that the goods are more akin to printing ink. The Consultant filed extracts of page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by Government, the process is an advanced technology over the commonly known die-printing though the notice also says that the powder is not a conventional printing ink. It must be noted that Heading 32.13 envisages not only printing ink, writing ink but also other inks. In the present case, the goods comprise of synthetic resin and metallic pigment. As per "Glossary of Chemical Terms" by Clifford Hampel and G. Hawley, "printing ink" could consist of a resin with a pigment. This apart, the revised show cause notice proceeds mainly on the premise that the process of application of the present substance is a post-printing operation. But it has to be remembered that the sprinkled powder fuses under heat and on to the tacky printed image ..... X X X X Extracts X X X X X X X X Extracts X X X X
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