9911796707
TMI Blog1990 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... c colours imported by the appellants would be eligible for exemption under Notification 210/71 dated 25-12-1971. This notification exempted ceramic colours falling under Item 14 of Central Excise Tariff from the whole of Central Excise duty leviable thereon. The appellants herein carried out the process of multi-colour printing on glass bottles for which process they had imported ceramic colours. They were paying Customs duty under Tariff Heading 32.04/12 and no additional Customs duty (CVD) was paid till 1981 when Additional duty of Customs (CVD) was levied on the goods under Item 68 of Central Excise Tariff. The appellants paid the CVD, cleared the goods and subsequently filed refund applications. At about latter half of 1983, the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the product TP H2 156 Pepsi Red and TP1 H2 728-White or in the form of chips, each is composed of waxy matter pigment and glass frit and the Assistant Collector held that as such the benefit of Notification 210/71 cannot be extended as these are not ceramic colours. The Collector (Appeals) upheld these orders and in one set of the orders of the Collector (Appeals), he relied upon his previous order on the same subject and adopted the same reasoning in that order, namely, Order-in-Appeal No. 2609/87-BCH dated 11-7-1987. The Collector (Appeals) observed that ceramic colours are mixtures of metallic oxide like antimony, arsonic, cobalt etc. which are used for colouring the body on fusion of ceramic articles, and he observed that the cera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants had also asked for re-test which has not been allowed. The appellants herein have furnished sufficient evidence indicating the use of the material as ceramic colours which are exempt under Notification 210/71. Therefore, their refund claim should be granted. 3. The learned Senior Departmental Representative Shri V. Chandrasekaran referred to the Paper-book in Appeal No. C/461/88-C at page 40, which gives the test report to the effect that the sample is in the form of paste containing pigment oil and glossy metallic; that it is prepared ceramic enamel and that is not ceramic colour. This shows, the learned SDR urged, that the test report while indicating that the goods are not ceramic colours, also says that they are prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le enamels and glazes engobes and similar preparations to say that the products are not ceramic colours. 4. We have carefully considered the submissions made by the learned counsel and the learned SDR. The question is whether the goods, which are described in the related invoice as ceramic colours and declared in the related Bill of Entry as such, are eligible for exemption from CVD under Notification 210/71 which gives exemption to ceramic colours falling under Item 14 from the whole of Central Excise duty. The appellants contend that they had requested for a re-test of the sample which they allege, had not been permitted. We find, however, that in the first instance the appellants had cleared the goods without contesting the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983 had said that the imported goods come under the description of Heading 32.08 of CCCN as verifiable enamels and glazes. The lower authorities have also followed the Tariff Advice No.9/69 dated 13-9-1969 to say the ceramic glaze is different from ceramic colours and ceramic glaze is not classified as pigments under Item 14-CET. The lower authorities, with reference to the Board s clarification, have held that the goods being in the nature of ceramic glaze are not ceramic colours and hence, not eligible for classification under Item 14-CET as pigments, colours paints and enamels and not exempt as claimed by the appellants. The Board s instructions as regards the scope of T.I. ]4, being in the nature of contemporaneous exposition is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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