9911796707
TMI Blog1985 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the goods under item No. 14-I(5) of the Central Excise Tariff read with Notification No. 23/55 dated April 29, 1955 along with notification dated December 3, 1955. The classification under item No. 14-I(5) reads as "pigment colours, paints and enamels not otherwise specified". The petitioners have produced in Court the original classifications as approved by Assistant Collector under Rule 173-B framed under the Central Excises and Salt Act, 1944. The assessee under Rule 173-B has to file list of goods for approval of the proper officer in such form as the Collector may direct. He has to show item number and sub-item of the First Schedule to the Act under which each such goods fall. The prescribed form is form No. I for filing classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial on the record, he observed that it nowhere indicates that the subject item is used for the above purposes (dye). He also noticed that the petitioner had described the item as Lake Colour in one of the classification lists but found that in his monthly returns in Form R.T. 3 the subject product has been described as "Lime Colour". The explanation given by the petitioner in describing the product as Lime Colour at some stage was accepted. He ultimately held that the subject matter rightly falls under Tariff Item No. 14-I(5) of the Central Excise Tariff and it enjoys exemption from payment of duty under Notification No. 23/55, dated April 29, 1955. 4. The Central Government issued a notice of suo motu review of order of appeal dated Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Item 14-D is `synthetic organic dyestuff (including pigment dye stuffs) and synthetic organic derivatives used in any dyeing process'. Levy under Tariff Item 14-D could be sustained only when the subject product is commercially recognised and used in any dyeing process. The Central Government, except merely stating that both pigment and Lake Colours are used for identification purposes, did not record a finding that the subject item is used for dyeing purposes. The finding recorded by the Appellate Collector in that regard is not noticed or reversed. 6. Apart from it, the petitioners have made allegations of discrimination. They have placed on record the photo copies of the orders granting exemption from payment of excise duty to seve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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