{"id":70821,"date":"2001-09-18T00:00:00","date_gmt":"2001-09-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-bombay-dyeing-manufacturing-vs-commissioner-of-central-excise-on-18-september-2001"},"modified":"2016-10-22T15:52:06","modified_gmt":"2016-10-22T10:22:06","slug":"the-bombay-dyeing-manufacturing-vs-commissioner-of-central-excise-on-18-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-bombay-dyeing-manufacturing-vs-commissioner-of-central-excise-on-18-september-2001","title":{"rendered":"The Bombay Dyeing &amp; Manufacturing &#8230; vs Commissioner Of Central Excise, &#8230; on 18 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">The Bombay Dyeing &amp; Manufacturing &#8230; vs Commissioner Of Central Excise, &#8230; on 18 September, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (135) ELT 1392 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> J.H. Joglekar, Member (T)  <\/p>\n<p> 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.\n<\/p>\n<p> 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.\n<\/p>\n<p>(Dictated in Court)\t <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai The Bombay Dyeing &amp; Manufacturing &#8230; vs Commissioner Of Central Excise, &#8230; on 18 September, 2001 Equivalent citations: 2001 (135) ELT 1392 Tri Mumbai 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-70821","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Bombay Dyeing &amp; Manufacturing ... vs Commissioner Of Central Excise, ... on 18 September, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-bombay-dyeing-manufacturing-vs-commissioner-of-central-excise-on-18-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Bombay Dyeing &amp; 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