1978 (1) TMI 81 - CGOVT - Central Excise

Summary

The judgment pertains to the classification and duty levied on Saran Coating Composition and PVC Copolymer coating composition. The government held them as excisable goods under Item 1411(i) of the C.E.T. Duty is leviable regardless of the product's lifespan, and they qualify as varnishes. The petitioners may benefit from concessional rates under Notification No. 137/60 if production limits are met. The revision applications were rejected.