1978 (10) TMI 44 - CGOVT - Central Excise

Summary

The Government of India considered a case involving M/s. Atal Dyes Chemicals Pvt. Ltd. for clearing putty without duty payment. Initially, duty demand was made, but on appeal, it was found that the putty was not classified as paint but as Glazier putty. The government accepted this classification, concluding that putty is not classifiable as paint under Tariff Item 14-CET. Review proceedings were dropped.