https://www.taxtmi.com/caselaws?id=93494 Stiff paint was treated as a pigment preparation in paste form dispersed in non-aqueous media, suitable only as an intermediate for paint manufacture. Heading 32.12 applied because the product required addition of thinner and varnish before use and the record did not show the presence of a binder. By contrast, Heading 32.08 covers paints and varnishes containing a vehicle with binder, which was not established here. The classification under Heading 3212.90 was therefore upheld, and the product was not classified as paint under Heading 3208.90. en-us Tue, 01 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93494 Stiff paint was treated as a pigment preparation in paste form dispersed in non-aqueous media, suitable only as an intermediate for paint manufacture. Heading 32.12 applied because the product required addition of thinner and varnish before use and the record did not show the presence of a binder. By contrast, Heading 32.08 covers paints and varnishes containing a vehicle with binder, which was not established here. The classification under Heading 3212.90 was therefore upheld, and the product was not classified as paint under Heading 3208.90. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93494