2001 (1) TMI 544

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..... Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of the bituminous black manufactured by M/s. Esdee Paints, the respondents. The chemical test by the department found it to be a paste of bituminous material . According to the respondent it consists of bitumen solvent. 2. The Assistant Collector has classified the product under heading 3210. .....

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..... se the mixture on application provides a protective surface on the chassis it is quite different from the mixtures used for road surfacing or for similar purposes. The Explanatory Notes to 27.15 classify under that heading cut-backs consisting generally of 60% or more of bitumen with a solvent, which are used for road surfacing. The Notes excludes bituminous paints and varnishes which differ fr .....

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