1999 (2) TMI 139 - AT - Central Excise

Summary

The appeal was about the classification of Naphthols under Tariff Item 14D vs. Tariff Item 68. The appellants argued Naphthols are not dye intermediates, but the order found they are predominantly used in the dyeing process. The conversion of Naphthols into Sodium Naphtholate is a step in the dyeing process. The appeal was dismissed as the classification order was based on relevant technical and commercial aspects.