https://www.taxtmi.com/caselaws?id=91676 Classification of polyurethane paints depended on whether they fell within Heading 3208.90 as solutions covered by Note 3 to Chapter 32, which requires volatile organic solvent to exceed 50% of the solution's weight, or within Heading 3210.90 for other paints and varnishes. The goods comprised two separately supplied components, and the assessment of synthetic-solvent content lacked a demonstrated technical basis. Since the quantified criterion for applying Heading 3208.90 was not established through reliable evidence, classification under Heading 3210.90 remained applicable. The departmental challenge failed and the classification favourable to the assessee was sustained. 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 Classification of polyurethane paints depended on whether they fell within Heading 3208.90 as solutions covered by Note 3 to Chapter 32, which requires volatile organic solvent to exceed 50% of the solution's weight, or within Heading 3210.90 for other paints and varnishes. The goods comprised two separately supplied components, and the assessment of synthetic-solvent content lacked a demonstrated technical basis. Since the quantified criterion for applying Heading 3208.90 was not established through reliable evidence, classification under Heading 3210.90 remained applicable. The departmental challenge failed and the classification favourable to the assessee was sustained. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91676