9911796707
TMI Blog1997 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... resident]. These are two appeals filed by the Revenue against Order Nos. 132 to 133/Cal-II/84, dated 28-12-1984. 2. Today s date was fixed in the presence of the learned Counsel on the last occasion. 3. The matter was initially passed over and has been called once again, but none has appeared for the respondents. We have, therefore, perused the records and heard the learned DR. 4. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The Assistant Collector treated the whole item as a composite product and confirmed the demands. The Collector (Appeals), however, accepted the respondents appeal holding that the goods are not classifiable under 14-I(3)(iii) as they were not ready mixed paints. 7. It was, however, the Department s contention that the issue has already since been settled by the Tribunal s orders in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite product (in the nature of two pack paints) is assessable under 14-I(5) vide its order in the case of India Paint Colour and Varnish Co. Ltd. supra. 9. In the case of India Paint Colour and Varnish Co. Ltd., supra, the product was a Catalyst for Zinc Rich Prime . It was claimed that the product was a catalyst used in conjunction with an epoxy primer and the two are mixed together immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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