1991 (6) TMI 133

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..... but the same was rejected by the Assistant Collector on the ground that the imported items are colours only and not Dyestuff. The Assistant Collector has quoted the test report partly but not in full. He has quoted Spirit soluble synthetic organic dyestuff instead of the report which reads the sample is in the form of Colour powder composed of synthetic organic dyestuff spirit soluble colour". The appellants had also furnished literature of Toaka Chemical Co. Ltd. which states that Oleosol (R) fast colours are unique metal complex due of organic solvent soluble type . However, the Collector (Appeals) has also not considered that claim but instead has dealt with the literature partly and has referred to the impugned goods as Oleosol (R) .....

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..... e basis of solubility, others on physical form and method of application. Most pigments are insoluble, inorganic powders, the coloring effect being a result of their dispersion in a solid or liquid medium, most dyes, on the other hand, are soluble synthetic organic products which are chemically bound to and actually become part of, the material to which they are applied. Organic dyes are usually brighter and more varied than pigments but tend to be less stable to heat, sunlight and chemical effects. The term colorant applies to black and white as well as to actual colors. Instruments for measuring, comparing and matching the hue, tone and depth of colors are called colorimeters." They have also relied on the literature of M/s. Indian Dyes .....

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..... 14DD On a careful consideration of the matter and on perusal of the Bill of Entry, Test report and the literature produced in support of the appellants case, it is clear that the impugned item synthetic organic is a dyestuff. The Chemical Dictionary meaning of Colorant also clearly indicates that colorants are either dyes or pigments. The note to the definition of Colorant clarifies that a valid distinction between dyes and pigments is almost impossible to draw. The chemical test report has clearly indicated that the sample is in the form of coloured powder composed of synthetic organic dyestuff. The literature relied on by the Collector (Appeals) also does not leave any room for doubt. The invoice and the bill of entry a .....

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