2016 (12) TMI 1118

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..... d.(AR) for the Appellant (s) None for the Respondent (s) Per Shri H.K. Thakur 1. This appeal has been filed by the Revenue against Order-In-Appeal No. 07/Kol-IV/2007 dated 29.01.2007 passed by the Commissioner, Central Excise (Appeal-IV), Kolkata as First Appellate Authority. Under this OIA dt. 29.01.2007 First Appellate Authority has upheld the classification of a product, "2048 Solution" to b .....

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..... ic solvent. That the product manufactured by the respondent satisfies the description given under CETH 27.15. It is the case of the Revenue that First Appellate Authority under OIA dated 29.01.2007 has wrongly decided the classification of product '2048 solution' under CETH 3206.19. 4. Ld. AR relied upon the case law of this bench in the case of Shalimar Paints Ltd. vs. Commissioner of Central Ex .....

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..... From the above tariff description it is observed that Bituminous Mixtures including emulsions, suspensions and solutions based on natural asphalt, or natural bitumen etc. are classifiable under this heading. 7. It is observed that this bench in the case of Shalimar Paints Ltd. vs. Commissioner of Central Excise, Calcutta (Supra) have also held that similar preparations based on Bituminous materi .....

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