1996 (2) TMI 204

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..... (T)]. The issue that falls for determination in this appeal is whether Printing Ink Medium should be classified as printing ink under 3215.00 or it should take its place under Heading 3909.59 as resins. None is present on behalf of the appellants when the matter was called. 2. Ld. SDR submits that the product is actually Modified Phenolic Resin with vegetable non-essential oil. This produc .....

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..... itself would indicate that printing ink and vehicles are two distinct products. 3. We have heard Ld. SDR and perused the records of the case. The literature placed at page 1 of the Paper Book itself makes a clear distinction between printing ink and printing ink medium as such. The relevant para of this literature is extracted below : The ink vehicle is the liquid portion of the ink, includi .....

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..... s to consider printing qualities, viscosity, ink flow, evaporation rates of solvents present, stability on the press rollers, toxicity, odor, color, color retention, resistance of the dried film to water, greases, fats, acids, alkalies, waxes, solvents, oils, food products, soaps, detergents, etc." This itself would indicate that medium or vehicle by itself cannot have the qualities and characte .....

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