1983 (6) TMI 184

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..... ase, the appellants seek re-assessment of Shellac Bond Powder under the Heading 13.02 of the Customs Tariff Act, 1975. The goods were originally assessed by the Department under Heading 39.01/06 with CV duty under Item 15A of the Central Excise Tariff. The appellants stated during the hearing that the goods were a mixture of 80% Shellac and 20% Manilla gum. They maintained that the Appellate Colle .....

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..... ope of Chapter 13. 2. We have carefully considered the matter. The purchase specification lists 4 properties of the goods one of which is as under :- Heat Polymerisation The heat polymerisation time, at a temperature of 155+2oC shall be 45 to 65 minutes. See Clause 6.3. 3. The fact that the goods possessed the property of being heat polymerised at 155 o C, does not mean that the g .....

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