1998 (9) TMI 165

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..... Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein filed classification list No. 2/91-92 for the products (1) Atul Swetak HI and (2) Atul Swetak PE-R (products of a kind used as fluorescent brightening agents) under CET sub-heading 3204.30 and claimed exemption in terms of Sl. No. 3 of Notification 432/86. The Notification exempts certain final products specified in Col. 5 of .....

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..... has relied upon the HSN Explanatory notes to Heading 3204 for the purpose of deciding that the products in dispute are not synthetic organic dyes/dyestuff and hence not covered by Sl. No. 3 of the notification. The HSN separately covers Synthetic Organic colouring matter and Synthetic organic products of a kind used as fluorescent brightening agents or luminophores. The notes state that organic p .....

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..... a kind used as fluorescent brightening agents as distinct from synthetic organic dyes and preparations based thereon. The Central Excise Tariff also provides separate sub-heading for synthetic organic products of a kind used as fluorescent brightening agents (sub-heading 3204.30). The benefit of notification is to be extended only to synthetic organic dyestuff. Since the appellants have not succe .....

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