9911796707
TMI Blog2003 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... onate) to the extent of 28.20% w/v polyvinyl acetate and polyvinyl alcohol to the extent of 22.12%, plasticizer and formaldehyde to the extent of 2.73%, the remaining being water (46.95%). The appellant had claimed classification of this product in entry 14 (I) (5) as a painted enamel not otherwise specified. The department was of the view that polyvinyl acetate and polyvinyl alcohol that gave the product its essential character and classified it as an article of plastic in heading 15A(2). 2. The appellant s stand throughout the proceedings, reiterated before us, is as follows. The material is manufactured solely in order to coat grey cotton fabrics so as to render it suitable for use as an artist canvas. For this purpose, the fabric has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at acting is necessary on a fabric to render it suitable for use as an artist canvas. The cotton fabric, without any treatment, absorbs the plans and does not provide for place for good finish. The artist s canvas needs a uniform opaque white surface. It should be sealed to avoid absorption of colours subsequently put on it. Therefore any solution used for them it is the pigment in the emulsion that it parts with essential quality and the resin by a secondary role as a binder. He states that, historically, canvas material was based on oil emulsion and oil has been replaced by resins of binding material who has a longer life and better quality. 5. Neither the Assistant Commissioner nor the Commissioner (Appeals) have dealt with these conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxide is again an inorganic pigment in parting a white colour. In our view therefore the product in question is correctly classifiable in Heading 14(I)5 of the Tariff. 7. This would determine the classification of the artist canvas. The department has classified it in item 19(iii) as a cotton fabric impregnated with artificial plastic material. Since we have held that the product in question is not a plastic material, the canvas itself would be classifiable in sub-item 1 other than fabrics impregnated, coated or laminated in preparation of cellulose derivative. 8. In the light of our determination of classification, we have not considered the arguments relating to limitation. 9. The appeal is accordingly allowed and the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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