9911796707
TMI Blog1998 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Bombay - the Revenue has classified the product under sub-heading 3204.30 as a `Synthetic organic product of a kind used as fluorescent brightening agent while the assessee seeks classification under sub-heading 3823.00 of the Schedule to the Central Excise Tariff Act, 1985 as a `residuary product of the chemical industry not elsewhere specified or included . 2. We have heard Shri B.N. Rangwani, learned Consultant and Shri A.K. Madan, learned DR. The product in dispute is obtained by mixing of aromatic solvents, fluorescent Dye and Corrosion inhibitor. Undisputedly, it is a synthetic organic product. It is used to detect cracks or flaws on metal surfaces by the following process : (i) The metal surface is cleaned with solvent so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s covered by the specific entry viz. CET sub-heading 3204.30 and not by the residuary entry viz. 3823.00. Accordingly, we see no infirmity in the impugned order, uphold the same and reject the appeal. Sd/- (Jyoti Balasundaram) Member (J) 3. [Order per : Shiben K. Dhar, Member (T)]. - With due respect of Member (J) I am writing separate order as under : 4. Collector (Appeals) has in detail recorded the contentions of the Appellants, particularly, what a dye penetrant is. According to McGraw Hill Dictionary Dye penetrant is a dye containing liquid used for detecting cracks or other surface defects in non-magnetic materials. At internal page 2 Collector (Appeals) records that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) for de novo examination in the light of technical literature, character of the items as also the HSN notes. Ordered accordingly. Sd/- (Shiben K. Dhar) Member (T) Dated 5-3-1998 POINT OF DIFFERENCE The following difference of opinion is framed for reference by the Hon ble President to the third Member : Whether the impugned order is required to be upheld and the appeal rejected, as proposed by the learned Member (Judicial) or The matter requires to be remanded to the lower appellate authority for de novo examination, as proposed by the learned Member (Technical). Sd/- Sd/- (Shiben K. Dhar) (Jyoti Balasundaram) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts as Dye Penetrant Indrox 985-P-12. Learned Member (J) had proposed that the goods in question were covered by sub-heading No. 3204.30 of the Central Excise Tariff. Sub-heading No. 3204.30 of the Central Excise Tariff covered synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores. 9. Heading No. 32.04 of the Central Excise Tariff covered Synthetic Organic Colouring matter, whether or not chemically defined; preparations based on Synthetic Organic colouring matter as specified in Note 2 under Chapter 32; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores whether or not chemically defined. Note 2 under Chapter 32 provided that Heading Nos. 32.03, 32.04, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fluorescent brightening agent, this heading would be applicable to a product which is purely a S.O. product used as fluorescent brightening agent or as luminiphores or whose essential character is imparted by such S.O. product. 10. The scope of the Tariff Entry relating to Synthetic Organic Products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined, has been explained in the Explanatory Notes under Harmonised Commodity Description and Coding System (HSN) as under :- (i) Organic products of a kind used as fluorescent brightening agents are synthetic organic products which absorb ultraviolet rays and give off visible blue radiations thus intensifying the apparent whiteness of white ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al components during manufacture and overhaul, according to the technical information of Ardrox Pyrene, U.K. These products are suitable for use in Nuclear Industry and were formulated to conform to the requirements of the ASME Boiler and Pressure Vessel Code and, other relevant specifications. 13. The use of the product and the test report of the Chemical Examiner has already been discussed in the adjudication order, and in the Order-in-Appeal. The learned Member (T) had observed that it was not clear from the impugned order-in-appeal that how the Collector of Central Excise (Appeals) had arrived at the conclusion that the cracks are made visible to the naked eye because the dye penetrant was in the form of fluorescent yellow liquid. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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