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TMI Blog2000 (2) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Agrawal, Member (T)]. In these two appeals filed by the Revenue the issue involved is whether the product stiff paint manufactured by M/s Glossy Paint Chemicals (P) Ltd. is classifiable as Paint" under sub-heading 3208.90 of the schedule to the Central Excise Tariff Act, as claimed by the Revenue, or as Pigment under sub-heading No. 3212.90, as ordered by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the fact that the only difference between the two headings, as per Explanatory Notes of H.S.N., is that paint is a ready mix colour with all additives whereas pigment is a concentrated dispersion of pigments used in the manufacture of paint and enamel. He also submitted that the Assistant Collector, in his Adjudication Order dated 29-3-1995 has given his findings very explicitly; the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n brought on record by Revenue to prove that the impugned product is being used as a paint either technically or in trade by people using such product; that so long as the product qualifies the process mentioned under Heading 32.12, irrespective of name, it has to be classified under that Heading. He, further, submitted that the impugned product is in paste form only consisting of pigment mixed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product in question satisfies all the requirements for being classified under Heading 32.12 as it is dispersed in non-aqueous media, is in paste form and is of a kind used in the manufacture of paint. The respondents have always contended, and the same has not been rebuted by the Revenue, that before the product can be used, thinner varnish have to be added to make it a paint. We also observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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