Customs, Excise and Gold Tribunal - Mumbai
Bombay Union Dyeing Mills vs Commissioner Of Central Excise on 20 June, 2000
Equivalent citations: 2000(71)ECC357
ORDER Gowri Shankar, Member (T)
1. The question for consideration in this appeal is whether the printing paste manufactured by the appellant is classifiable under heading 3204.20 Central Excise Tariff and is liable to pay duty.
2. The appellant is absent and unrepresented and by its written submission has contended that its appeal is covered by the decisions of the Tribunal in Phoenix Mills v. CCE (unreported Order 115/99C dated 12.2.1999) and CCE v. Doulatram Dyg & Bleaching Mills (unreported Order 558-559/98-C dated 22.7.98).
3. In both these decisions, the question was whether the application to Note 6 to Chapter 32 according to which conversion of unformulated, unstandardised or unprepared dyes into formulated, standardised or prepared form, ready for use in the process of dyeing for reduction of particles size, addition of dispersing agent or dilution amounts to manufacture. The preparation of the printing base by the assessee would amount to manufacture. In the former decision, the Tribunal has remanded the matter to the Collector for determining the aspect of classification, and also to verify whether duty was paid, as claimed by the assessee, on the unformulated, unstandardised, unprepared dyes. In the later decision, the Tribunal confirmed the direction of the Collector (Appeals) in his order to the Asst. Collector to verify whether the processes carried out by the appellants before him amounted to such manufacture or not.
4. We note that the appellant had relied upon Note 6 to Chapter 32 in the proceedings before the Collector. The Collector in his Order No. 26-30/99 dated 29.5.92, which forms part of his order dated 26.11.92 impugned in this appeal, held that evidence had not been produced before him to show that the appellant had manufactured the printing paste in the standardised, prepared from.
5. While the appellant relies upon the Circular No. 2/93 dated 21.4.93 issued by the Board under Section 37B, it has not indicated in his appeal sufficient technical data to enable us to give a finding on this point that the process followed by it would be covered by this circular which provides that preparation of printing paste or formulated or prepared dyes by simple mixing with other material therein amount to manufacture. The Collector also does not discuss these aspects.
6. Accordingly we are left with no alternative but to remand the matter to the Commissioner. The appellant shall produce before him evidence within two months from the receipt of this order showing that the principle starting material in it formulation is standardised formulated and prepared forms of dyes and that its process amount to simple mixing. The Commissioner shall thereafter adjudicate on the notice according to law.