9911796707
TMI Blog1989 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Sankaran, Senior Vice-President]. - The only issue arising for determination in the present appeal is the classification under the Schedule to the Central Excise Tariff Act, 1985, of "White Lead" of various descriptions manufactured by the respondents. The Assistant Collector classified the products under Heading No. 2805.90 of the Schedule. The Collector (Appeals), however, set aside this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 is broadly patterned on the said system), is a basic lead carbonate. It is used in the manufacture, inter alia, of oil paints. It also is described as a drying pigment. There can, therefore, be little doubt that White Lead, being an inorganic salt of a metal and not being specifically described elsewhere, should appropriately fall under Heading No. 28.05 of the Schedule which reads - "Salts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d classification will hold good only upto 10-2-1987 when the Schedule underwent changes and thereafter it would be classifiable under Heading 28.36, sub-heading 2836.90 reading thus - "Carbonates; Peroxycarbonates (Percarbonates), Commercial Ammonium Carbonate Containing Ammonium Carbonate …… ……. …….. …… ……. ……. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saline oxide (of lead), more highly coloured and less dense than the common variety, or to lead oxides still containing lead carbonate from the cerusite used in their preparation.
6. In the above view of the matter, the impugned order is not sustainable insofar as the classification of "White Lead" is concerned. It is modified accordingly.
7. The appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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