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TMI Blog1987 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... hine described as Lacquer Curtain Coating Machine. This machine, as seen from the record, was intended for coating or impregnating different materials with lacquers of various varieties including nitro-cellulose lacquers and acid hardening lacquers. The goods were assessed under 84.59(1) against the appellants' claim for assessment under 84.59(2) which carries a lower rate of duty. The original authority ruled against the respondents but the Collector (Appeals) allowed the respondents appeal and ordered refund. It is against this order of the Collector (Appeals) that the review proceedings under Section 131 of the Customs Act were drawn. 3. Learned SDR for the Appellant Collector pleaded that it is the accepted position that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re such as are intended for pickling metal, friction welding, tin plating in the case of metals and in case of wood presses for agglomerating wood fibre etc., wood hardening press, machines for impregnating wood under pressure. He pointed out machines, therefore, to be covered had to be such as bring about a change in the molecular structure or the surface of the product treated. He stated that lacquer machine cannot be considered to be falling under this category. He stated the machine imported does not belong to the category of machines for treating metal and wood and in no way similar to such machines as covered in that description. In that view of the matter, the assessment under 84.59(1) was correct classification. Shri K.R. Mehta, Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of metal and wood, he pleaded that the machine imported was a versatile one and could be used for giving a lacquer coating to any material with a flat surface. He stated that the same could be used even for coating plywood. He pleaded that the machine imported is similar to those for providing treatment to metal and wood as lacquering is nothing but a treatment of the surface of the material. 5. Learned SDR, in his reply, stated that imported machine had to be assessed as such without taking into consideration the end-use of the product produced by it. He cited the case of Dunlop India Ltd. and Madras Rubber Factory Limited v. Union of India : 1983 (13) E.L.T. 1566 (S.C.). 6. The points that arise for consideration are : (i) wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n without any colouring plain transparent lacquer can and is also applied to wood and then acts as a preservative lacquer coating is very definitely a method which will be covered by the terminology "machinery for treating metal, wood or similar materials". Besides in such printed leaflets the manufacturer will emphasis that operation for which sales appeal would be the just." We observe that the Revenue has sought to interpret the scope of the machines which are similar to the ones for treatment of metal and wood with reference to CCCN Chapter notes. In CCCN the machines for treatment of metals and wood are described by name and the functions these perform are also set out. Customs Tariff, however, although it is based on the Scheme of CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with acid." and the word 'treatment' has been defined as under : "(mode of) dealing with or behaving towards a person or thing (received rough treatment from him; must follow the prescribed treatment; is now ready for treatment with acid) mode of treating a subject in literature or art or speaking; the (full etc.) (colloq.) the customary way of dealing with a particular type of person etc." Taking the word 'treat' in the ordinary sense, it would mean subjecting the material to a certain process to obtain a certain result. In case of metal and wood, the treatment of these as pleaded by the Revenue would result in some change in the surface structure of the material to impart to these certain desired qualities. Now by treating metal, cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lvent. Later, low-vis-cosity nitrocellulose became available; this was frequently modified with resins such as ester gum or rosin. The solvents used are ethylalcohol, toluene, xylene, and butylacetate. Together with nitrocellulose, alkyd resins are used to improve durability. The nitrocellulose (q.v.) used for lacquers has a nitrogen content of 11 to 13.5%, and is available in a wide range of viscosities, compatibilities, and solvencies. Chief uses of nitro-cellulose-alkyd lacquers are for coatings for metal, paper products, textile, plastics, furniture and nail polish. Various types of modified cellulose are also used as lacquer bases, combined with resins and plasticizers. Many non-cellulosic materials, such as vinyl and acrylic resins, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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