9911796707
TMI Blog1981 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975, notwithstanding the insertion of Entry 14D in the Central Excise Tariff, w.e.f. 1-3-1961 as a result of which the Lake Colour came within the purview of Item 14D instead of Item 14 of the Central Excise Tariff. By an amending notification lake colours were taken out of the scope of the aforesaid Exemption Notification No. 23/55 and simultaneously another Notification No. 104/75 was issued so as to exempt Lake Colours falling under Item 14D of the Central Excise Tariff from so much of the duty of Central Excise leviable therein as was in excess of 10%. Consequent on this change the Asstt. Collector classified the product as Lake Colour falling under 14D by rejecting the party s contention that the goods should continue to get the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinuation of Notification CER/8/4 of 1955 and that when Notification 23/55 was amended to delete (Lake Colours) no such amendment was effected in Notification No. 114/73 which could only be inferred to mean that the benefit of that notification was still available to Lake Colour . 4. Government of India have carefully considered all the submissions. Government observe that apart from the petitioners own declaration of the product as Lake Colour before 30-4-1975, the sample of the goods was tested by the Chemical Examiner of New Delhi and was found to be mainly composed of Calcium carbonate and a pigment dyestuff and it was found to be free from oil and binding materials. Government further observe that Pigment dyestuffs are insoluble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uble organic pigments made by precipitating a soluble dye on an absorptive inorganic base (aluminium hydrate). Soda ash, calcium Salts, and other metallic salts can be used as precipitants. Lakes are limited in their service aspects because of their sensivity to light; their chief uses are in printing inks, interier paints, etc. where there is minimum exposure to sunlight, and in road colourants. See also dye; pigments. Ibid under the heading pigment it is stated that synthetic organic pigments include lake. IV. Paint Technology Manuals Part Six Pigments, Dyestuffs and Lakes by Chapman and Hall, London, Page 256, Table. Items Solution Characterisation Types of product Us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut lake colour which are obtained by mixing together pigment dyestuff. By mixing together from the original pigment dyestuff in shade and intensity of the colour. Government observe that different grades of such products are marketed and irrespective of the shade or intensity of the colour the product would be a pigment dyestuff classifiable under tariff Item 14D. Government accordingly held that the goods as (Lake Colour) are nothing but pigment dyestuffs classifiable under Item 14D Central Excise Tariff. The party s contention that the goods were sold as `Modlin Lime Colours would not come to their rescue because `Modlin Lime Colours is nothing but their trade mark as could be seen from the samples of the containers shown by the party. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because as discussed above Notification 114/73 is not applicable to lake colours but to mixtures prepared by admixture of goods mentioned in the schedule to the notification. 6. Government further observe that in allowing the party s appeal the Appellate Collector held that the goods are not lake colours and that they were eligible for the benefit of Exemption Notification 23/55 as amended by Notification No. 103/75. Government are unable to appreciate how the Appellate Collector could conclude that the benefit of Notification No. 23/75 could still be extended to the goods which were earlier being extended to them as lake colours and which could no longer be extended to them after lake colours were taken out of the purview of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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