1989 (8) TMI 187

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.... [Order per : G. Sankaran, Senior Vice-President].  - The only issue arising for determination in the present appeal is the classification under the Schedule to the Central Excise Tariff Act, 1985, of "White Lead" of various descriptions manufactured by the respondents. The Assistant Collector classified the products under Heading No. 2805.90 of the Schedule. The Collector (Appeals), ho....

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....the Central Excise Tariff Act, 1985 is broadly patterned on the said system), is a basic lead carbonate. It is used in the manufacture, inter alia, of oil paints. It also is described as a drying pigment. There can, therefore, be little doubt that White Lead, being an inorganic salt of a metal and not being specifically described elsewhere, should appropriately fall under Heading No. 28.05 of the ....

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....e New Schedule. : 4. The aforesaid classification will hold good only upto 10-2-1987 when the Schedule underwent changes and thereafter it would be classifiable under Heading 28.36, sub-heading 2836.90 reading thus - "Carbonates; Peroxycarbonates (Percarbonates), Commercial Ammonium Carbonate Containing Ammonium Carbonate ...... ....... ........ ...... ....... ........ 2836.90 Other....