TMI Blog1994 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Bhatnagar, Vice President]. These are appeals which have been filed with reference to the order of Collector (Appeals) dated 18-11-1993. 2. Ld. Counsel stated that the issue relates to the classification and rate of duty of their product ultramarine blue some of which are cleared by them in large packings and other in small packings. 3. The department has accepted that ultramarine bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Reckitt and Coleman, reported in 1994 (72) E.L.T. 263. 6. At the time of Stay Application, the Ld. D.R. had referred to the judgment of Calcutta High Court in the case of Seth Chemical Works, reported in 1993 (67) E.L.T. 48 but that judgment was with reference to the old Tariff whereas the Andhra Pradesh High Court judgment is with reference to the new Tariff which is the relevant Tariff for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions ultramarine blue. 11. We have considered the above submissions. We observe that the contentions of the Ld. Counsel are strong in force. In our opinion the colouring matters classifiable under 32.06 and 32.12 are distinguishable. As mentioned by Hon ble Andhra Pradesh High Court in the case of 32.12 the words `other colouring matter have to be of the nature of dyes as independently they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery and toy enamels; white baking enamels; printing inks; rubber products; soaps and laundry blues; cosmetics; textile printing. 13. The ultramarine blue used for household purposes is not considered as a pigment by the common man as observed by the Hon ble Gujarat High Court but the ultramarine blue is apparently used as a colorant for other purposes also. 14. The Customs Tariff which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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