1997 (12) TMI 246

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..... The assessees in this case were manufacturing cotton fabrics coated with varnishes which were later cut into tapes for use in cable manufacturing industries. These goods were earlier assessed under Heading 52.06. Assessees later claimed classification under Heading 59.09 which was approved by the Assistant Collector. The jurisdictional Collector caused an application under Section 35E(2) to be .....

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..... red the rival claims. 5. Varnishes and lacquers are liquid preparations for protecting or decorating sufaces. Such varnishes could be based on several substances. Such substances may not always be synthetic polymer based. In other words the varnishes can be made from the base of natural polymer also which could not be classified under Chapter Heading 39. The department, apart from claiming that .....

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