9911796707
TMI Blog1999 (7) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 2. Briefly stated the facts are that M/s. Intec Polymers Ltd., Respondents, manufacture Insomer XLM-35 and insulating Varnishes; that in their various classification lists, they classified Insomer XLM-35 under sub-heading No. 3208.40; that the Respondents, however, in their classification list No. 66/92-93 effective from 16-10-1992 claimed classification of the impugned product Insomer XLM-35 under sub-heading 3208.10 of CETA, describing the same as Polyster Wire Enamel . As it was observed by the Department that both the products are same and earlier it was classified under sub-heading 3208.40, a show cause notice dated 1-2-1994 was issued to the Respondents to classify Insomer XLM 35 under sub-heading 3208.10 and why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent; enamel has to be classified along with the paints because enamel is also a paint mixed with varnish to give a glossy finishing; that because of the use of varnish in the application of paint, it gives a particular smooth hard film for protecting or decorating surfaces; that, therefore, the paint or pigment in the enamel is a necessary constituent otherwise the product cannot be called enamel; that there is no evidence to show that the impugned products consist of pigments or paints along with varnish. 4. Shri H.K. Jain, ld. SDR, reiterated the findings contained in the Adjudication order passed by the Assistant Collector and emphasised that according to the literature given by the Respondents, the product has been described as wire e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a colourant ; that Enamel is A type of paint consisting of an intimate dispersion of pigments in a varnish or resin vehicle. The vehicle may be an oil-rich mixture or entirely synthentic resin. The ld. Advocate further submitted that enamel is ordinarily considered a paint which contains a pigment in a varnish medium and their product is obviously not an enamel within the meaning of definitions given in Dictionaries and Encyclopedia as it contains no pigment whatsoever and is not used as a paint. He also referred to certificates given by experts, his Customers and I.S.I. specification, specification issued by National Electrical Manufacturer s Association of the U.S.A. and by the International Electrical Technical Commission. He finally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is a solution of Polyester resin and in high boiling solvents, so formulated as to be able to apply on copper and aluminium wire and that it consists of no pigment or colourant or paint. The Department has gone by the HSN Explanatory Notes according to which paints include enamels. We observe that the issue involves the question of composition of the product in question. No test report has been brought on record from either side. In absence of chemical report about composition of the product it is not possible to arrive at a conclusion. We are, therefore, of the view that in the interest of justice the matter should go back to the Assistant Commissioner to ascertain the composition of the product in question and to decide the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
