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TMI Blog1986 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Collector of Central Excise Division III, Thane by order dated 7-1-1985 held that the goods in question were properly classifiable under T.I. 14D as Synthetic Organic Dyestuff. Respondents then filed appeal to the Collector of Central Excise (Appeals) Bombay who by his order dated 18-4-1985 held in favour of the respondents and found that since the products in dispute are not used in dyeing process they are correctly classifiable under T.I. 68. He thus allowed the appeal. Aggrieved, the Collector of Central Excise, Thane has come up in appeal to the Tribunal. 3. At the hearing of the appeal Mrs. J.K. Chander represented the appellant-Collector of Central Excise and Shri Gopal Prasad, Consultant, the respondents. Shri Gopal Prasad at this stage has filed, besides copies of certain precedents, a statement explaining the process of manufacture of the goods in question, extracts from Prevention of Food Adulteration Rules, 1955, showing specifications for food colours, showing extracts from Encyclopaedia of Chemical Technology by Kirk Othmar dealing with chapter Food Additives, ISI Specifications for the products in question and two affidavits. Smt. Chander in her arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es-tax UP v. S.N. Brothers - 1973 (31) STC 302 and submitted that dealing with a similar sales tax matter the Supreme Court had held that food colours would not fall within the term dyes and colours and compositions thereof. They would have to be construed in the sense as ordinarily understood and attributed to these words by people usually conversant with and dealing in such goods. About the two decisions relied on by Smt. Chander he submitted that the decisions did not relate to Food Colours, the Supreme Court decisions now cited was not brought to the notice of the Bench during hearing and there is no finding by the Bench regarding Food Colours. The decision would not go in the way in the respondents products which are admittedly food colours being held not classifiable under T.I.14D Synthetic Organic Dyestuffs (including pigment dyestuffs). Shri Gopal Prasad also stated that in the same Collectorate and other Collectorates throughout India identical products of other manufacturers were being classified under T.I. 68 of the Central Excise Tariff, and the respondents alone were chosen for this discriminatory treatment by preferring an appeal in respect of an order in their favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence (to which we shall be adverting later), it could be said that S.O. dyestuffs are substances which are soluble in water (most textile dyes are) or in other solvents (the present goods solvent dyes are of this category) and, in the dissolved condition, are used to dye or colour other materials (e.g. textiles, leather, paper, petroleum products, etc.). Pigment dyestuffs, on the other hand, may be to be pigment-based dyes, pigments being insert, stable, insoluble in water and substantially insoluble in any medium but which can be mechanically dispersed in the medium. Now, Item 14 CET covers certain types of pigments - zinc oxide, titanium dioxide, etc. water pigment finishes for leather, dispersed organic pigments, ordinarily used for the printing of textiles (whether in the form of powder, paste or in emulsion) etc. While no material has been placed before us to arrive at a clear-cut answer to the question, we would say that the pigment dyestuffs included in Item 14-D are those which, in the first place, are synthetic organic substances and do not fall in the categories of pigments specified in Item 14. The whole of Item 14-D as the terminology clearly indicates, deals with only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof and scents and perfumes" as specified in entries Nos. 10 and 37 of the List do not seem prima facie to connote that they are edible goods. This is the reasoning of the High Court and it appears to us to be both logical and rational. Indeed, except, for items like salt in Entry No. 34, the sugar manufactured by mills (entry No. 40) and Vanaspati , including refined coconut oil (entry No. 43), which is capable of being used as medium for cooking and prima facie edible, there does not seem to be any other edible article included in the list. Item No. 25 speaks of oils of all kinds other than edible oils manufactured on ghanis by human or animal power . This scheme suggest that, apart from the undoubted edible goods, in cases where the import of the specified goods is wide enough to include both edible and non-edible category then the intention has been clearly expressed whether or not to include edible goods. Now in the case of entries No. 10 and 37 we are inclined to think in agreement with the High Court that these entries are not intended to extend to edible colours like food colours and to edible essences like syrup essences. It would indeed be straining the mean ..... 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