https://www.taxtmi.com/caselaws?id=117855 Bituminous Black used to coat the bottom of motor vehicle chassis was classified as a bituminous paint or varnish because it functioned as a protective coating, dried on exposure to air, and formed a paint-like film. The HSN Explanatory Notes exclude such products from the heading for bituminous mixtures when they possess characteristics of paints or varnishes. On that basis, the goods fell under Chapter Heading 32.10 and not Chapter Heading 27.15, and the Revenue's classification was upheld. en-us Mon, 12 Jun 2006 00:00:00 +0530 Tue, 26 Jun 2012 18:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117855 Bituminous Black used to coat the bottom of motor vehicle chassis was classified as a bituminous paint or varnish because it functioned as a protective coating, dried on exposure to air, and formed a paint-like film. The HSN Explanatory Notes exclude such products from the heading for bituminous mixtures when they possess characteristics of paints or varnishes. On that basis, the goods fell under Chapter Heading 32.10 and not Chapter Heading 27.15, and the Revenue's classification was upheld. Case-Laws Customs Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117855