2006 (6) TMI 232

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..... t. [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein are manufacturers of paints falling under sub-heading 3210.90. They claimed classification of the product Bituminous Black under Chapter Heading 27.15 of the Schedule to the CETA, 1985. As the department was of the view that the product fell for classification under Chapter Heading 32.10 as per HSN Explanatory no .....

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..... f paints or varnishes and the thinness and hardness of the film formed. In the present case, Bituminous black is composed of bitumin and a solvent and this is used to paint the bottom of the chassis of the motor vehicle. Admittedly, the mixture dries on exposure to air in the manner of paints or varnishes and the application would protect the bottom of the chassis and therefore, it is clear that t .....

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