2001 (1) TMI 544 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai dealt with the classification of 'bituminous black' manufactured by M/s. Esdee Paints. The product was classified under heading 27.15 as it consisted only of bituminous material without any fillers or film producing agents, making it suitable for use as a paint or varnish. The appeal was dismissed.