1998 (9) TMI 322

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.... Respondents. [Order per : G.R. Sharma, Member (T)]. - The Collector has filed the captioned appeal being aggrieved by the order passed by the Collector (Appeals). The Collector (Appeals) in the impugned order had held that there is considerable substance in the respondent's argument that the quantum of percentage of synthetic solvent has been arrived at arbitrarily without any basis. There ....

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....r chapter sub-heading 3210.90; that tariff Heading 32.08 covers paints and varnishes based on synthetic polymers or chemically modified natural polymers or natural resins, even if they are not dispersed or dissolved in a non-aqueous medium/solution; that the Collector (Appeals) has also not noted that only when they are dissolved in solution, the question of determination of the weight of the solv....

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....missions. In the written submissions and cross objections, it has been submitted that the goods are not covered by Note 3 to Section VI of the Central Excise Tariff as the hardner in this case is applied not after mixing with the paint, but after the paint is mixed with a thinner and applied to the surface and that this forms an outer coating and it has been therefore submitted that though present....

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....f any of the products specified in Heading 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution. We find that the Department has stated that the product manufactured by the respondents consists of 60% to 70% synthetic solvent while admitting that the product contains two distinct components namely, polyurethene, polyacrylic resin, pigme....