1999 (7) TMI 153

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order per : G.R. Sharma, Member (T)]. - This is an order against classification of aluminium paste supplied with varnish under Chapter sub-heading 3208.10 and denial of concessional rate of duty under Notification No. 76/86. 2. The facts of the case are that the appellants are engaged in the manufacture of paint, varnish etc. in their classification list effective from 1-3-199 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctor's finding that aluminium paste by itself is aluminium paint is incorrect. He submitted that aluminium paste when mixed with varnish it becomes aluminium paint that varnish only helps in dissolving the aluminium paste for its proper application on the required surface. Ld. Counsel submitted that aluminium paint comes into existence only in the premises of the customer when he mixes aluminium p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submitted that the Department's finding that it was classifiable under 3208.10 is incorrect inasmuch as the description of the product against this Chapter sub-heading reads : "Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved in a non-aqueous medium, solutio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion were dealt with. He submitted that the appeal may be allowed by way of remand. 4. Shri Sumit K. Das, ld. DR appearing for the respondent Commissioner reiterates the findings of the authorities below. 5. We have heard the rival submissions. We note that similar issue came up before the Tribunal. The Tribunal in para 4 of its order held "We have heard the rival submissions. We find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellants an opportunity of being heard in person. Other issue about admissibility of exemption under Notification No. 76/86 shall also be examined afresh." 6. Following the ratio of the judgment cited above, we remand the appeal to the ld. Commissioner (Appeals) for examining the issue afresh in the light of the findings quoted above and pass appropriate orders after allowing the appellants a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X