2001 (9) TMI 341

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..... nkar, Member (T)]. The question for consideration in this appeal is the classification of insulating varnish, based on polyester manufactured by the appellant. 2. The dispute is applicability of sub-heading 10 and sub-heading 40 of Heading 32.08 to the classification of such varnish. Heading 32.08 and its sub-heading read as follows : 32.08 Paints and varnishes (including en .....

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..... xcept for sub-heading 90 any one of the sub-heading is more specific than any other. They all appear more specific. Therefore one can say that even though the varnish in question is insulating one, since it is based on polyester it will be classifiable under sub-heading 10. It could also be said in equal force that varnish is insulating varnish, its basis is not relevant, it should be classifiable .....

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