1996 (1) TMI 224

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..... r (J)]. This appeal is directed against Order-in-Appeal No. GSM-364/89-BD, dated 24-2-1989. The issue involves classification of Opacifiers. The appellants contended before the Asst. Collector that prepared opalisers manufactured by them are opacifiers specifically included under Chapter Heading 32.07. This contention was rejected by the Asst. Collector who held the product as classifiable .....

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..... y as an illustrative expression. Citing the meaning from The Words Phrases of Central Excise Customs given to the word kind in such situations, to illustrate he submits that the expression of a kind has to be given an extended meaning and ought not to be restricted only to three industries mentioned under 32.07. He, however, states that in case classification under 32.07 is ruled out, th .....

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..... pression of a kind since it is clear that opacifier is restricted to only such industries as are mentioned therein. He submits that the item would fall under 39.03. 4. We have heard both sides. For the sake of clarity we are reproducing the full description of Heading 32.07 : 32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, e .....

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