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TMI Blog2016 (12) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is consisting of Dark Brown coloured free flowing liquid composed of Bituminous materials in a medium of volatile organic solvent - From the Tariff description given for CETH 27.15, it is observed that Bituminous Mixtures including emulsions, suspensions and solutions based on natural asphalt, or natural bitumen etc. are classifiable under this heading. Reliance placed on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this OIA dt. 29.01.2007 First Appellate Authority has upheld the classification of a product, 2048 Solution to be classifiable under Central Excise Tariff Heading (CETH) 3206.19 of the Central Excise Tariff Act, 1985. 2. None appeared on behalf of the respondent when the case was called out for hearing today (23.09.2016). It is also observed that on earlier 8 (eight) occasions also respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Ld. AR relied upon the case law of this bench in the case of Shalimar Paints Ltd. vs. Commissioner of Central Excise, Calcutta [2001(134) E.L.T.285 (Tri.-Kolkata)] and also submitted that this order passed by the CESTAT has also been upheld by the Hon ble Supreme Court as reported in 2002(145) ELT A 242 (S.C.). 5. Heard Ld. AR and perused the case records. It is observed from the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Paints Ltd. vs. Commissioner of Central Excise, Calcutta (Supra) have also held that similar preparations based on Bituminous materials in a medium of volatile organic solvent are classifiable under CETH 27.15. This case law has been upheld by Hon ble Apex Court vide their order dated 16.07.2001 by dismissing the appeal filed by Revenue as reported in 2002(145) ELT A 242 (S.C.). Respectf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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