9911796707
TMI Blog1996 (4) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is absent in spite of notice of hearing. We have heard Shri J.M. Sharma, JDR and perused the papers. 2. Appellant manufactures what is known as Acetylene Black . For clearances effected duty was paid at the rate stipulated in old Tariff Item 64. Subsequently, appellant applied for credit of duty relying on Notification No. 283/82, dated 27-11-1982 which gave partial exemption in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff and the same cannot be looked into for the purpose of understanding or interpreting the Notification. We think it is necessary to know what exactly are these products, Carbon Black and Acetylene Black . Carbon Black is a non-metallic element and is present in all organic and in a few inorganic compounds. In Hawley s Condensed Chemical Dictionary, eleventh edition, in regard to Carbon Blac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paper, typewriter ribbons; paint pigment; nucleating agent in weather modifications; expanders in battery plates; Solar energy absorber." 5. At page 12 of the same volume, it is stated as follows in regard to Acetylene Black - acetylene black. The carbon black resulting from incomplete combustion of or thermal decomposition of acetylene. See also carbon black. Use : Dry Cell batterie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld Tariff Item 64 referring to carbon black took care to specifically include acetylene black . Even without such specific inclusion, from what is indicated above, carbon black would include acetylene black also. In these circumstances, the expression carbon black used in item 42 of Notification No. 283/82 must be understood as comprehending acetylene black also. The view taken by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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