K.S. Venkataramani, Member (T) and S.L. Peeran, Member (J)

The ld. Counsel, Shri Lakshmikumaran appearing for the appellants, addressed arguments on the points of difference spelt out above. In regard to the question of classification of the product 'Ujala' under Central Excise Tariff Act, 1985, the ld. Counsel contended that the classification of the product under sub-heading 3202.29 is the correct one. The ld. Counsel submitted that 'Ujala' is based only on acid violet dye and the addition of Ranipal and ultramarine blue has really no significant effect and the product continued to exhibit the same property as acid violet dye. The ld. Counsel submitted that 'Ujala' contains 98.5% of acid violet dye and, therefore, it is, at best, a preparation of acid violet dye and as such, classification tinder sub-heading 3204.29 would be appropriate.

145. In respect of the issue whether the production of Ujala results in the emergence of a new product, consequent upon the process of manufacture, the ld. Counsel submitted that Ujala exhibits all the properties of acid violet and does not exhibit the property of ultramarine blue or of the fluorescent agent. The essential characteristics rema