9911796707
TMI Blog1998 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... m, Member (J)]. The appellants herein purchase of duty paid Ultrawhite RNI and dilute the same by addition of water, and clear the following products from their factory : (i) Polywhite NSR (ii) Cidalene White RN and (iii) Ultrawhite CD. Show cause notice was issued proposing classification of the above three products under CET sub-heading 3204.90 attracting duty @ 35% BED + 5% SED. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.P. Devnath, ld. Advocate and Shri Satnam Singh, SDR. We find that the Collector (Appeals) has not controverted the claim of the appellants in the write-up about their products, that the three products in dispute are excellent fluorescent whitening agent for polyester fibre. However, he has been guided by the fact that the appellants products are known by names different from Ultrawhite RNI. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Bangalore v. Mallya Fine Chem (Pvt.) Ltd., Bangalore (Final Order No. 1245/90-C., dated 13-11-1990) the Tribunal held that the process of mixing or dilution of food colours in bulk form cleared by suppliers after payment of duty under CET sub-heading 3204.90 and mixed with common salt or glaubers salt or potable water, does not amount to manufacture, since, no distinct commercially new product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Jayu Products v. CCE, Bombay - 1994 (73) E.L.T. 158 wherein the Tribunal has held that the process of mixing or dilution of duty paid Ultramarine Blue with China Clay as a diluted Acid Dyes for preserving of parity and shade does not amount to manufacture. 5. In the present case also the admitted position is that the appellants dilute the duty paid Ultrawhite RNI purchased by them with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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