TMI Blog1984 (6) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... the Madras Customs authorities to additional (countervailing) customs duty with reference to Item No. 14-D of the Central Excise Tariff Schedule (CET). The appellants contended before the Assistant Collector that the product was not usable in any dyeing process since it was insoluble in water for application to the material to be dyed. The product was applied through the medium of oil and, therefore, dyeing as in the case of dyestuffs would not be possible. On this basis, they contended that the product was correctly classifiable under Item No. 14-I(i)(ii) of the CET. This claim did not find favour with the Assistant Collector. The appeal against the Assistant Collector s order also did not meet with success. It is the Appellate Collector s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct does not dissolve in the application medium, the ratio of the two orders of the Tribunal cited by the Counsel for the appellants would apply. 6. We have carefully considered the submissions made before us. In our Order No. C-271/84, dated 22nd May, 1984 in M/s. Devarsons P. Ltd. case, we have brought out the distinction between pigments and dyestuffs after consideration of a number of technical authorities. Our finding was that while pigments remain suspended or dispersed in the medium of application, dyestuffs dissolve in the medium of application. In Order No. 199/83-C in Appeal No. 262/80-C (filed by the same appellants), the Tribunal held that Alkali Blue Flushing was correctly classifiable under Item No. 14-I(i)(ii) of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the substrate is adversely affected. But in this process of colouring, there is no, or very little, penetration by the colour/colourant into the substrate body. Stains and printing depositing on paper, wood cotton fabric do penetrate the substrate to a little depth; but this penetration is entirely due to the absorbent nature of the material and is not part of the scheme of staining or printing. 9. We think that it would be much more preferable not to be circumscribed by one rule of solubility in this matter, when we know that the subject permits of no such set division. We will go by the merits of a case and the nature, properties, character of a substance and its application and action. This product. Alkali Blue Flushing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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