9911796707
TMI Blog1985 (9) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... Calcutta under Section 35A of the Central Excises and Salt Act, 1944. After coming into existence of the Tribunal the said Revision Application was transferred to the Tribunal under Section 35P of the Central Excises and Salt Act, 1944 to be disposed of as an Appeal. 2. Briefly the facts of the case are that the sample of the product Bituminous Black Varnish was drawn on 14-1-1980 and sent to the Chemical Examiner for test and as per Chemical Examiner report the sample was in the form of black coloured free flowing liquid composed of Bitumin. Resin and volatile organic solvent. It gave an adherent tack fres transparent coating. It had the composition of Varnish. However, its actual use may be ascertained. The learned Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he disposal of the Appeal as it deems fit. 5. After going through the facts and circumstances of the case and the arguments of the learned SDR, we find no reason for denying the benefit of the earlier judgment of this Court in the case of Dr. Beck Co. (India) Ltd., Poona v. Collector, Central Excise, Poona vide Order No. C-817/1984 dated 29-10-1984 in Appeal No. ED (SB)/T/A/No. 451/1981-C. Accordingly we are of the view that the subject goods are more appropriately classifiable as Coal Tar Black under Item 14II(ii) of the Central Excise Tariff. Para No. 8 of the said judgment is reproduced as under :- Para 8. We have carefully considered the submissions of both sides. The basis for the lower authorities classifying the product under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, page 357) has the following passage: Asphalt varnishes are made by treating a bituminous material, such as gilsonite, with a drying oil and dissolving the reaction product in a solvent. These varnishes are black and opaque, unlike other varnishes. They are used for insulation, and for metal coatings for heat or corrosion resistance. The above description does not appear to fit the product in this case which, besides bituminous material and a vehicle, contains epoxy resin. Considering the state of the material available before us, we are of the view that the subject goods are more appropriately classifiable as Coal Tar Black under Item 14 II(ii) CET." 6. In the result the appeal is allowed. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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