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TMI Blog1987 (12) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... nder OGL under Appendix 10(1) of the Policy AM 1983 (herein after the Policy ). The Customs, however, objected to the clearance on the ground that the ink additive imported by the appellants is a silicone grease which is a canalised item figuring at Sl. No. 6 of Appendix 9 of the Policy; and the ink concentrate is the composition of ink and therefore hit by entry No. 341 of Appendix 5 of the Policy. 3. Since the appellants had waived the written show cause notice, the Addl. Collector after affording personal hearing ordered confiscation of both the items but allowed redemption on payment of fine of Rs. 50.000/- in lieu of confiscation. Hence, this appeal. 4. Shri Deshpande, appearing for the appellants, firstly contended that the ink a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) in tested for impurities under microscope and checked for viscosity; (5) The semi finished product under item (2) is filtered; (6) Products under (5) and (3)/(4) are again reacted in a vessel, heated by means of thermic fluid and under controlled pressure, for a given duration of time; (7) The product under (6) is then filtered and centrifuged; (8) Product under (7) is tested for -(a) PH (b) viscosity (c) Surface Tension (d) and under Microscope; (9) Writing test is then performed ; and (10) On satisfactory results under (8)/(9) it is packed in various sizes required by clients. 8. Shri Deshpande then relied on the Indian Standard specification for ball point pen ink. According to the said specification the requirements are - (1) Compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingredients for the finished ball pen ink requiring only dilution with the appropriate solvent to the desired consistency and no more physical or chemical treatment was necessary and therefore, the Addl. Collector had rightly classified the item as falling under Sl. No. 341 of Appendix 5 of the Policy. Shri Prabhu submitted that the fine imposed is not even 25% and therefore, the order of the Addl. Collr. does not require any interference. 11. I have carefully considered the submissions made on both the sides and perused the records of the case. There is no allegation that what had been imported by the appellants were not ink additive and ink concentrate. There is no charge of mis-declaration as to the description of the goods. The objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to the Addl. Collector s order the Board had even remitted the fine earlier imposed. When that being the case the Addl. Collector should have given cogent reasons for ordering confiscation. 12. Appendix 9 contains a list of petroleum products, fertilisers, drugs, feature films, oils/seeds, cement and newsprint. It also sets out the agencies permitted to import the various products. The Indian Oil Corporation alone will import the petroleum products. As many as 28 petroleum products are set out. Sl. No. 6 on which the department relied on reads: Greases (other than petroleum jellies) of special grades and types. From the description of the entry it is clear that it is not all greases that are allowed for import by Indian Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not the case of the department that the ink concentrate imported by the appellants is printing ink. The definite case is that it is a ball point pen ink. In the Hawley s condensed chemical dictionary 10th edition the word writing ink is described as a solution of colorant in water, usually containing also low percentages of tannic or gallic acid. Washable inks contain glycerol. Various water-soluble dyes are used for coloured inks; dispersions of carbon black stabilised with a protective colloid are used for drawing inks. Fountain pen inks retain the fluidity of water; for ball-point pens the mixture is of a paste-like consistency. 14. It is not stated in the order that any test was carried out to know the character and nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCN, may be decided by the appy. dept. 15. I have earlier referred to the Indian Standard specification for ball point pen ink. The said specification prescribe several requirements. The Dy. C.C. did not state in his report that any or all the requirements set out in the Indian Standard specification were found in the ink concentrate. The department had not placed any material to classify the imported item- ink concentrate - under Sl. No. 341 of Appendix 5 of the Policy. It is necessary to point out here that the ink concentrate does not appear in Sl.No. 341 of Appendix 5 of the Policy. If the ink concentrate cannot be equated with ball point pen ink then there is no scope to apply Sl. No. 341 of Appendix 5 to hold that the import is una ..... X X X X Extracts X X X X X X X X Extracts X X X X
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