9911796707
TMI Blog1996 (9) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... s described by them as Naphthol AS, Naphthol ASBS and Naphthol ASG. The respondents filed classification list and claimed assessment of these products under sub-heading 2903.10. The Asstt. Collector approved the classification list classifying the products under 3204.29. The respondents herein being aggrieved by this order of the ld. Asstt. Collector, filed an appeal before the Collector (Appeals). The Collector (Appeals) set aside the order of the Asstt. Collector and remanded the case to the A.C. for consideration afresh after observing the principles of natural justice. It was represented by the respondents herein that the goods in question were not colouring matter individually but was used in the manufacture of synthetic organic colour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) relied on the respondents contention that their case was covered by the clarification given by the Board in their letter dated 25-2-1986; that the ld. Collector (Appeals) did not take into consideration the test report on the samples drawn as also on Note 2 of Chapter 32. He submitted that Chapter Note 2 of Chapter 32 as also the chemical test report on the samples clearly showed that the products described as Naphthol AS, Naphthol ASBS and Naphthol ASG were not actually naphthol and therefore, were not covered by the clarification given by the Board in their letter dated 25-2-1986. He therefore, submitted that the Asstt. Collector held that the products were classifiable under sub-heading 3204.29 and therefore, prayed that the appeal may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for colouring any material or used as ingredients in the manufacture of colouring preparations. Admittedly, the products in dispute are used as ingredients in the manufacture of colouring preparations. This fact of use is also testified by the Chemical Examiner in his report wherein he has opined that the products were to be used in any dying process. In this view of the matter, we find that the products in dispute shall be classifiable under sub-heading 3204.29. 9. Let us also examine the clarification given by the Board. We find that clarification was given by the Board in respect of naphthol. We also observe that the Asstt. Collector, in his findings, held that the products in dispute are not naphthols and therefore, the clarificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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