9911796707
TMI Blog2000 (7) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... Nicholson (I) Ltd., are being taken together for disposal as the issue involved in these three appeals is the same. 2. The short question required to be decided in the first appeal of M/s. Berger Paints is as to whether the Dual Pack consisting of Aluminium Paste brought by the appellants and the Medium manufactured by them and placed together in a container for being used as Ready Mixed Paints, would be again leviable to duty as Aluminium Paste and classifiable under the erstwhile Tariff Heading : 14-I(3)(iii). The authorities below had directed the appellants to charge the Dual Packing under the said Tariff attracting 15% ad valorem rate of duty and accordingly, they have confirmed the duty of Rs. 7,505.70. 3. In the two other appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents. Question of classification, therefore, does not arise. The above decisions were based upon the earlier decision of the Tribunal in the case of Commissioner of Central Excise v. Kalinga Paints Chemical Industries reported in 1989 (44) E.L.T. 548 (Tribunal). Para 4 of the said order reads as follows :- 4. We observe that the only product that the appellants were manufacturing in their factory was aluminium medium. After paying duty on the same, they cleared it and put this in a separate packing along with the packed aluminium paste in respect of which the duty had already been paid and put the two in a common container for the purpose of marketing. The operation of putting the two materials separately, it is not denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff Act, 1985 and not under Heading : 32.12. The said decision is not applicable to the facts of the instant cases inasmuch as the classification of Aluminium Paint has been decided under the new Tariff, whereas the issue involved in the present appeals, is classification of the product under the erstwhile Tariff. Para 3 of the said decision relies upon Note 2 to Section-VI which is the effect that goods to be put in sets consisting of two or more separate constituents some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section-VI or VII, are to be classified in the Heading appropriate to that product. As such, it is because of the above Chapter Note, the goods were held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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