ASSOCIATED PIGMENTS LTD Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) The petitioner company manufactures Lead Oxide Grey. The dispute in this case is whether Lead Oxide is classifiable under sub-heading No. 2804.60 as per the Central Excise Tariff Act, 1985 as Lead Oxide, Red Lead and Orange Lead or whether it is classifiable under sub-heading No. 3823.00 as follows :-

(2.) With effect from 28th February, 1986 Tariff Items under sub-heading No. 2804.60 were introduced as separate items which read as follows :- "Lead Oxide, Read Lead and Orange Lead -10%"

(3.) Subsequent to such introduction the petitioners paid Excise duty on the products manufactured by it under protest on the basis that the products manufactured by it were classifiable under sub-heading No. 2804.60 and not under the residual item of Tariff.