https://www.taxtmi.com/caselaws?id=74997 The Appellate Tribunal CEGAT ruled in favor of the Appellant, M/s. Jenson & Nicholson (India) Ltd., Calcutta, in the classification dispute regarding "Bituminous Black Varnish." The Tribunal determined that the product should be classified as Coal Tar Black under Central Excise Tariff Item 14II(ii) based on its composition of bituminous matter and epoxy resin, despite the presence of resin. The decision aligned with a previous judgment and emphasized that the product's characteristics met the criteria for classification as Coal Tar Black. The Tribunal allowed the appeal, supporting its ruling with a detailed analysis of the product's composition and relevant definitions. en-us Thu, 19 Sep 1985 00:00:00 +0530 Mon, 13 Jun 2011 18:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74997 The Appellate Tribunal CEGAT ruled in favor of the Appellant, M/s. Jenson & Nicholson (India) Ltd., Calcutta, in the classification dispute regarding "Bituminous Black Varnish." The Tribunal determined that the product should be classified as Coal Tar Black under Central Excise Tariff Item 14II(ii) based on its composition of bituminous matter and epoxy resin, despite the presence of resin. The decision aligned with a previous judgment and emphasized that the product's characteristics met the criteria for classification as Coal Tar Black. The Tribunal allowed the appeal, supporting its ruling with a detailed analysis of the product's composition and relevant definitions. Case-Laws Central Excise Thu, 19 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74997