1981 (1) TMI 70

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..... itioners manufactured a product called 'ESSO Rubberised Under coat'. The question to be determined is whether the product should be classified under Tariff Item 14-II (i) as varnishes or under 14-II (ii) as Bituminous and coal-tar blacks. The sample of the goods on test was found to be a dark coloured liquid mainly composed of asphalt, rubber and solvent. The lower authorities have ruled out the c .....

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..... under item 14-II(ii) is upheld. 3. On behalf of the department S/Shri Saluja, Deputy Chief Chemist and Tek Chand, Chemical Examiner, explained at the time of personal hearing that bituminous and coal-tar blacks are also varnishes, and but for item 14-II (ii) they would have been classified as varnishes. In their view the scope of Item 14-II (ii) was confined only to those blacks which were obtai .....

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..... er submitted that an identical product manufactured by Shalimar Tar Products Ltd., under the name of chasis black was even today being classified under tariff-item 14-II (ii) by the Bombay Central Excise. 5. Government observe that in view of the predominance of bitumen vis-a-vis rubber in the impugned goods their classification as bituminous blacks was more appropriate and not precluded by the .....

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