https://www.taxtmi.com/caselaws?id=85184 PVC master batch could not be classified solely on a rigid minimum 10% colourant test. The Board circular and Chief Chemist's view did not rule out master batch containing less than 10% colourant, and classification had to consider the product's nature, actual use and trade parlance. Because the adjudicating authority relied only on the percentage criterion without adequate factual enquiry, the demand of duty and penalty could not be sustained in that form. The impugned orders were set aside and the matter remanded for fresh adjudication after proper examination and personal hearing. en-us Wed, 01 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 12:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85184 PVC master batch could not be classified solely on a rigid minimum 10% colourant test. The Board circular and Chief Chemist's view did not rule out master batch containing less than 10% colourant, and classification had to consider the product's nature, actual use and trade parlance. Because the adjudicating authority relied only on the percentage criterion without adequate factual enquiry, the demand of duty and penalty could not be sustained in that form. The impugned orders were set aside and the matter remanded for fresh adjudication after proper examination and personal hearing. Case-Laws Central Excise Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85184