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S.D.JHA, V.P.GULATI
National Organic Chemical Industries – Appellant
Versus
Collector of Central Excise – Respondent
V.P. Gulati, Member
1. These are appeals against the order of the Collector of Central Excise (Appeals) who has upheld the lower authority's order that masterbatches are assessable under item l4(1)(ii) CET as against assessment under item 15-A(1)(ii) claimed by the appellants. The appellants main contention before the lower authority was that the PVC masterbatches were only a specie of PVC compound which includes concentrates with additives depending on the product which is intended to be ultimately produced and that PVC Masterbatches contain the same basic ingredients as PVC compounds. The Department however held that PVC masterbatches were used as colourant for the basic resin for mixture with the same in the desired proportion to provide clear and convenient method of achieving accurate colour shades. The use of the masterbatches has been held to be not as a resin, but as a colourant. The appellant while claiming the assessment under 15-A(1) also claimed the benefit under notification No. 167/79 available in respect of PVC compounds.
2. The learned counsel for the appellants has pleaded before us that the PVC masterbatches or PVC compounds having a number of ingredients like
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