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  3. (Chapter 28 -38 ) - Section VI-Products of the Chemicals or Allied Industries >
  4. Chapter 32: Tanning or Dyeing Extracts; Tannins and their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and other Mastics; Inks >
  5. Case Laws

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Case Laws

Calcium Tungstate Lumilux (Luminous Pigment) meant for manufacture of X-Ray Screen is classifiable under Heading 32.04 of the Customs Tariff Act and not under Heading 28.47 ibid. - Collector v. Kiran X-Ray Screen Ltd. - 1993 (68) E.L.T. 872 (Tri.).

Crayons preparation for manufacture of, if based on polyethylene, it is classifiable under sub-heading 3204.17 of Customs Tariff Act, 1975 and if based on inorganic pigment (titanium dioxide) it would be classifiable under sub-heading 3206.10 ibid. Classification under Chapter 39 is ruled out. - Luxor Pen Company v. Collector - 1994 (70) E.L.T. 294 (Tribunal).

Glyoxal (40%) used as tanning agent in leather industry eligible for benefit of Notification No. 224/85-Cus., dated 9-7-1985 - Asean Trading Agency v. Collector - 1991 (55) E.L.T. 253 (Tribunal).

Master Batch is classifiable under Chapter 32 of Customs Tariff Act, 1975 and sub-classification is to be based on whether pigment content therein is organic or inorganic. - Rajasthan Petro Synthetics Ltd. v. Collector - 1994 (72) E.L.T. 603 (Tribunal).

Printing powder and inks. - Thermographic Printing Powder classified by CEGAT as akin to printing ink though not a conventional printing ink under Heading 32.13 of the Customs Tariff Act, 1975 which is not limited to "writing ink and printing ink" but covers also "other inks". - Collector v. Law Publishers - 1997 (93) E.L.T. 664 (S.C.).

Titanium Dioxide Rutile (TiO2) classifiable under sub-heading 3206.10 and exempt from basic and additional duty under Notification No. 444/86-Cus. - Apoorva Impex Co. v. Collector - 1990 (49) E.L.T. 591 (Tribunal).

Tritium Luminous Compound Grade-I is classifiable under Heading 32.06 of the Customs Tariff as luminophores and excluded from the purview of Chapter 28 by virtue of Chapter Note 3 of that chapter. - H.E.S. Limited v. Collector - 1997 (92) E.L.T. 205 (Tribunal).
 

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What is New?

Date: 27-05-2020
Notification No. 9/2020-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of 'Electronic Calculators of all types excluding calculators with attached printers, commonly referred to as printing calculators; calculators with ability to plot charts and graphs, commonly referred to as graphing calculators; programmable calculators',originating in, or exported from, People's Republic of China for a period of five years, in pursuance of final findings of sunset review investigations issued by DGTR and in supersession of the notification No. 24/2015- Customs (ADD), dated the 29th May, 2015.

Date: 22-05-2020
Notification No. 47/2020-CUSTOMS (N.T.)
Appointment of CAA in case of in case of M/s Satnam Steels, Rajkot.

Date: 22-05-2020
PUBLIC NOTICE No. 06/2015-2020
Inclusion of Gopalpur Port, Odisha as a Port of Registration under Para 4.37 of Handbook of Procedures, 2015-2020.

Date: 22-05-2020
TRADE NOTICE NO. 12/2020-2021
Issuance of Preferential Certificate of Origin for India’s exports to Thailand and Vietnam under ASEAN-India FTA

Date: 21-05-2020
Notification No. 24/2020 - Customs
Seeks to amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.

Date: 21-05-2020
Notification No. 25/2020 - Customs
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.

Date: 21-05-2020
Notification No.46/2020 - Customs (N.T.)
Exchange Rates Notification No.46/2020-Custom (NT) dated 21.05.2020.

Date: 21-05-2020
Notification No.10/2020-Customs (ADD)
Seeks to amend notification No. 27/2015-Customs (ADD) dated 1st June, 2015 to extend the levy of Anti-Dumping duty on acrylic fibres originating in or exported from Thailand for a further period of 6 months.

Date: 20-05-2020
Instruction No. 06/2020-Customs
Instruction Number 06 - Customs on Requirement of Veterinary Certificate

Date: 19-05-2020
Notification No. 45/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg.



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