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Issues: Classification of imported product under Customs Tariff, distinction between colors and dyestuffs, interpretation of test reports and literature, relevance of Chemical Dictionary definition.
The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of imported Pigments (Dyestuffs) under the Customs Tariff. The appellants sought reassessment of the goods under different headings, which was rejected by the Assistant Collector on the basis that the imported items were colors and not dyestuffs. The Collector (Appeals) also concluded that the item imported was color only and not organic dyestuff, classifying it under a specific heading. The appellants argued that the product was dyestuff, supported by test reports, literature from Toaka Chemical Co. Ltd., and the definition of 'Colorant' from Hawlay's Condensed Chemical Dictionary. They also presented literature from M/s. Indian Dyestuff India Ltd. to demonstrate the commercial understanding of the product. The Tribunal analyzed the Tariff Heading and sub-headings related to synthetic organic dyestuffs and pigments, emphasizing the distinction between dyes and pigments. After reviewing the Bill of Entry, test reports, and literature, the Tribunal concluded that the imported item was indeed a dyestuff. The Chemical Dictionary definition of 'Colorant' supported this classification, stating that colorants are either dyes or pigments, and drawing a clear distinction between the two is challenging. The chemical test report and the literature provided by the appellants further confirmed the nature of the product as synthetic organic dyestuff. Consequently, the Tribunal allowed the appeal, determining the correct classification under a specific heading related to dyestuffs, granting consequential relief to the appellants.
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