1996 (10) TMI 91

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..... th antimony oxide. The majority view of the Tribunal was that it had been correctly classified by the Customs Authorities under Entry 30 of the Customs Tariff as a pigment. The dissenting member took the view that the antimony oxide imported by the appellants fell within Entry 28 because the relevant invoice `shows that it is of commercial quality used in PVC conveyor belting manufacture'. Entri .....

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..... epending upon whether it is painter grade or non-painter grade. The invoice relating to the antimony oxide imported by the appellants shows it to be of the non-painter grade. It must, therefore, be classified under Entry 28. 3. The appeal is allowed. The order under challenge is set aside. The antimony oxide imported by the appellants shall be liable to duty under Entry 28. There shall be no ord .....

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