1998 (4) TMI 271

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.... proposed by way of show cause notice dated 15-1-1991 for the period from 1-3-1986 to 31-5-1990, in the facts and circumstances of the case, is barred by time. 3. Dealing with the first question, the adjudicating authority has stated that the appellant firm herein has gone by the application of Putty. While it is conceded by the said authority that this is one of the factors to be considered, the composition of the material cannot be ignored which, according to it, is obviously such as to distinguish it from Putty. The essential characteristic of paints, finds the adjudicating authority, is that it is a free-flowing liquid and consists of a smooth, uniform suspension of fine particles or pigment in a liquid medium. The adjudicating au....

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....tion in an organic solvent is not called for. In view of this, the finding of the adjudicating authority, submits the learned Consultant, is faulty. 6. On the other hand, learned JDR Shri R.K. Roy reiterates the findings of the adjudicating authority. He has also attempted to explain to us the Chapter Note of Chapter 32 which we find is totally irrelevant because that speaks of solution of paints and varnishes falling under Tariff Heading 32.08. As rightly pointed out by the learned Consultant for the appellant firm, the product is to be assessed in the form in which it is removed from the factory or it is consumed in the manufacture of another product in the factory itself. Since the product is in the form of grey soft paste, we have....