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G.SANKARAN, H.R.SYIEM, S.C.JAIN
Lotus Inks – Appellant
Versus
Collector of Customs, Madras – Respondent
G. Sankaran, Member (T)
1. The captioned appeal was initially filed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before it.
2. The appellants imported a consignment of "Alkali Blue Flushing" which was charged by the Madras Customs authorities to additional (countervailing) customs duty with reference to Item No. 14-D of the Central Excise Tariff Schedule (CET). The appellants contended before the Assistant Collector that the product was not usable in any dyeing process since it was insoluble in water for application to the material to be dyed. The product was applied through the medium of oil and, therefore, dyeing as in the case of dyestuffs would not be possible. On this basis, they contended that the product was correctly classifiable under Item No. 14-I(i)(ii) of the CET. This claim did not find favour with the Assistant Collector. The appeal against the Assistant Collector's order also did not meet with success. It is the Appellate Collector's order dated 20th June, 1981 which is under challenge before us.
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