https://www.taxtmi.com/caselaws?id=201415 A varnish product was classified under Heading 3208.40 as an insulating varnish rather than under the residual Heading 3208.90 because the evidence supported its insulating character. The chemical examiner's report did not test or negate insulating properties, and the record showed paraffin wax content, which distinguished the product from the comparable item relied on by the Department. As the Department failed to disprove insulating properties by appropriate testing, the rival classification was rejected. The assessee's classification was upheld, so the duty demand and penalties based on the contrary classification could not stand. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 07 Jan 2011 12:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201415 A varnish product was classified under Heading 3208.40 as an insulating varnish rather than under the residual Heading 3208.90 because the evidence supported its insulating character. The chemical examiner's report did not test or negate insulating properties, and the record showed paraffin wax content, which distinguished the product from the comparable item relied on by the Department. As the Department failed to disprove insulating properties by appropriate testing, the rival classification was rejected. The assessee's classification was upheld, so the duty demand and penalties based on the contrary classification could not stand. Case-Laws Central Excise Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201415