ORDER 1. We are concerned in this appeal with the order of the Customs, Excise and Gold Control Appellate Tribunal dealing with antimony oxide. The majority view of the Tribunal was that it had been correctlyclassified by the Customs Authorities under Entry 30 of the Customs Tariff asa pigment. The dissenting Member took the view that antimony oxideimported by the appellants fell within Entry 28 because the relevant invoice"shows that it is of commercial quality used in PVC conveyor beltingmanufacture". 2. Entries 28 and 30 read thus : Entry 28 : Chemicals, drugs or medicines of all sorts nototherwise specified; and Entry 30 : Paints, colours and painters material of all sorts not otherwise specified. 3. The appellants manufacture fire-resistant belting. They use antimony oxide, which is a fire-retarding chemical in such manufacture. It appears that the Import Control Policy grades antimony oxide into twogrades, namely, painter grade antimony oxide and antimony oxide ofnon-painter grade. The learned dissenting Member has quoted Hawleys Condensed Dictionary which shows that antimony oxide can be supplied in two grades; technical and pigment. Reading the entries along with the Import Control Policy, as it must be, antimony oxide would be classifiable under one or the other entry depending upon whether it is painter grade or non-painter grade. The invoice relating to the antimony oxide imported by the appellants shows it to be of the non-painter grade. It must, therefore, be classified under Entry 28. 4. The appeal is allowed. The order under challenge is set aside. The antimony oxide imported by the appellants shall be liable to duty under Entry 28. There shall be no order as to costs.