JUDGMENT
J.H. Joglekar, Member (T)
1. The appellants prepared printing paste for textile processing out of duty pad formulated pigments by mixing them with binders, emulsifiers, kerosene, water etc. Show cause notices were issued seeking to recover duty on the printing paste. The assessee contended that these pastes were not marketable since they were not standardised and therefore, were not subject to levy. It was claimed that the product had a short shelf life and was subject to deterioration in a short span of life. The Commissioner rejected the contention and confirmed the duty. Hence, the appeal.
2. We find the situation to be fully covered by several judgments of the Tribunal. In the case of Arlabs Ltd. v. CCE [1992(62) E.L.T.599] it was held that where such paste was made out of standardised/formulated dyes, it was not excisable. This judgment was followed by the Three Member Bench in the case of Podar Processors (UC)Private Ltd. [1999(34)RLT 161(CEGAT). In the present case, the Commissioner has held that even the resultant product was unstandardized. The present case is thus placed on a better footing than the cited case. The appeal merits success and is allowed.
(Dictated in Court)