2005 (8) TMI 611

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellant had imported several consignments declaring the same as- (i) plaster grey (ii) plaster white (iii) Easy Render (iv) thick Render (v) Silk Finish Grey (vi) Silk finish white. The goods were claimed to be assessable under CTH 252020 after considering the test report and finding that the imported goods are a .....

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..... under Chapter 32. 3. On reading of the HSN & Chapter notes and the imported goods admittedly being a mixture, we find no case for holding the classification to be not excluded from the Chapter 25, as claimed by the importer. The reading the same notes, would uphold the classification as arrived at, under heading 32. 1490 of the goods under import which are admittedly used as & in plaster et .....

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