1998 (4) TMI 207

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....s. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are aggrieved by the order passed by the Collector of Central Excise, Ahmedabad upholding the order of the Assistant Collector who has classified the product described by the appellants as Signboard Painters' Colour under Central Excise Tariff Sub-heading 3208.90, rejecting the assessee's claim for classification of this p....

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....r under sub-heading 3208.00 and the mere fact that it is sold in small containers and could be used by Signboard Painters does not mean that the product so packed and sold in small containers should be classified under sub-heading 3213. The Tribunal has also held that merely because these paints are bought by the Signboard Painters, that cannot be considered conclusive to decide the classification....