https://www.taxtmi.com/caselaws?id=91676 Polyurethane paints were classified under Chapter Heading 3210.90 because the record did not establish, on reliable technical material, that they satisfied the Note 3 threshold for inclusion in Heading 3208.90. Note 3 treats solutions in volatile organic solvents as falling within Heading 3208 only where the solvent exceeds 50% of the weight of the solution, and the goods were shown to consist of two components supplied separately. As the solvent percentage had been questioned as unsubstantiated, the appellate authority's classification was supported by the evidence and the departmental challenge failed. en-us Fri, 25 Sep 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91676 Polyurethane paints were classified under Chapter Heading 3210.90 because the record did not establish, on reliable technical material, that they satisfied the Note 3 threshold for inclusion in Heading 3208.90. Note 3 treats solutions in volatile organic solvents as falling within Heading 3208 only where the solvent exceeds 50% of the weight of the solution, and the goods were shown to consist of two components supplied separately. As the solvent percentage had been questioned as unsubstantiated, the appellate authority's classification was supported by the evidence and the departmental challenge failed. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91676