1997 (3) TMI 283

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....ant. None, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  These are two appeals filed by the Revenue against Order Nos. 132 to 133/Cal-II/84, dated 28-12-1984. 2. Today's date was fixed in the presence of the learned Counsel on the last occasion. 3. The matter was initially passed over and has been called once again, but none has appeared for th....

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....ised and the show cause notices were issued in the two cases for the relevant periods involved therein. 6. The Assistant Collector treated the whole item as a composite product and confirmed the demands. The Collector (Appeals), however, accepted the respondents appeal holding that the goods are not classifiable under 14-I(3)(iii) as they were not ready mixed paints. 7. It was, how....

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....he Department is correct in pointing out that the issue has already been settled by the Tribunal holding that the composite product (in the nature of two pack paints) is assessable under 14-I(5) vide its order in the case of India Paint Colour and Varnish Co. Ltd. supra. 9. In the case of India Paint Colour and Varnish Co. Ltd., supra, the product was a "Catalyst for Zinc Rich Prime". It w....