Union Of India vs M/S Jain Ceramic Colours And Coating on 24 September, 2019
Bench: Sangeet Lodha , Vinit Kumar Mathur
HIGH COURT OF JUDICATURE ... Central Excise Commissionerate, Jodhpur
(Rajasthan).
----Appellant
Versus
M/s Jain Ceramic Colours and Coating Pvt. Ltd., F-52, Bichhwal
Industrial Area, Phase I, Bikaner (Rajasthan
Union Of India vs M/S Jain Ceramic Colours And Coating on 14 August, 2018
Author: Dinesh Mehta
Bench: Dinesh Mehta
HIGH COURT OF JUDICATURE ... 2017
Union Of India
----Appellant
Versus
M/s Jain Ceramic Colours And Coating
----Respondent
For Appellant(s) : Mr. Vipul Singhvi
For Respondent(s) : Mr. Jagat
term "Ceramic colours" instead of "Prepared colours" because according to him, the term "Ceramic colours" is much wider ... ceramic colours". Chapter 32 covers, among other things, "colours". Heading 32.07 covers -
"Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels
clearly shows that the goods is prepared ceramic enamels and not ceramic colours. In the Assistant Collector's order dated ... Assistant Collector dearly calls the goods as ceramic glazes and not ceramic colours. It is further seen that in arriving at this conclusion, the Assistant
dated 25.8.1983 clearly shows that the goods is prepared ceramic enamels and not ceramic colours, In the Assistant Collector's order dated ... Assistant Collector clearly calls the goods as ceramic glazes and not ceramic colours. It is further seen that in arriving at this conclusion, the Assistant
Jeep bearing Registration No. UP 80 F/2060 loaded with Branded Ceramic Colours called liquid gold in trade parlance and additives falling under Chapter ... reasonable grounds that the 85 phials of Goldan Oriole brand Ceramic colour and 18 phials of additives totally valued at Rs.1,55,690/- were
erred in holding that the item was classifiable under 3207.90 as ceramic colours. It was an article of gold classifiable under Heading proposed by them ... evident that the appellants were engaged in the manufacture of ceramic colours commonly known as liquid gold without observing any Central Excise Procedures. In fact
premises in which the
machinery for printing of glass bottles with ceramic colour
was to be installed for carrying on the printing operation.
The Superintendent ... glass bottles should include the cost of decorating the
same with ceramic colours, On appeal the Collector confirmed
the same by his order dated
mentioned that Import Items are (1) Zirconium Silicate/opacifer and (2) ceramic colours OR white prepared pigments. The Norms also specify the quentity of Import
made of vitrified ceramic material". The test reports, therefore, have to be rejected.
d) HSN notes (A) (2) describes ceramic material other than ... China as follows :
"A wide range of white or coloured ceramics (earthenware, majolica, delft-ware, etc). The body is porous and must be glazed
