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TMI Blog2000 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ist and that Pigment are not specifically covered as sensitive under handbook of procedures. The Commissioner (Appeals) found that the DGFT s opinion was binding in this case, as the lower authority should have accepted under para 20 of the Export Import Policy 1992-97 and benefit of the licence should not be denied on the ground that the goods imported are classifiable as Pigment. He also relied on the clarification and certificates issued by Indian Institute of Technology to indicate that the subject goods has multi-purpose uses and by the technical clarification given at page 396 of Vol. 20 of the Encyclopaedia of chemical technology; thereafter he set aside the order of the lower authority and granted the benefit of import under the adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls/paints. Out of all the inputs permitted against this Input-Output Norms, there is no input other than Titanium Dioxide of rutile grade which will constitute pigment in the enamels/paints to be produced. It is therefore, clear that Titanium Dioxide of rutile grade is used basically as a pigment in the manufacture of enamels/paints. It is not the question that Titanium Dioxide of rutile grade is a raw material for enamels/paints or not. It is very obvious that all the ingredients which are used in the manufacturing stream and which while contributing to the manufacturing process lose their identity in the said process are raw materials - 1988 (36) E.L.T. 721 (Tribunal). The point is, therefore, whether Titanium Dioxide of rutile grade is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are used in the manufacturing stream and which while contributing to the manufacturing process lose their identity in the said process are raw materials. In ground (3) it is submitted that Titanium Dioxide is chiefly used as a Pigment classified under heading 28.23 when unmixed and not surface treated and when mixed with other items of surface treated it would fall under Heading 32.06 which is for Pigment. As this admission itself would indicate that Titanium Dioxide which is not surface worked would be the raw material for manufacture of pigment and not pigment in itself; a raw material can never be equated to finish product which it may result into after treatment/processing/manufacture. Thus we do not find any grounds available fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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