TaxTMI 
TaxTMI 
1999 (6) TMI 168
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.... Shri H.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This is an appeal for classification of a product sold in dual container, one container containing aluminium paste and the other container containing varnish. The assessee claims the classification under Chapter sub-heading 3212.90 whereas the Department holds that it is classifiable under Chapter Heading 32.0....
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....on he refers to HSN Notes under Chapter 32.12 and submits that the Explanatory Note of HSN clearly stipulates :- "These are concentrated dispersions of pigments including aluminium or other metal powders and flaxes" and he submits that their product is aluminium paste and therefore, even in terms of HSN Explanatory Note the product must fall under Chapter Heading 32.12. 3. Shri H.K. Jai....
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....ook the HSN Notes into consideration. We note further that in the two chapter headings, the basic materials are different and the ld. Commissioner has not rendered any finding on the constituents of the product for classification. Since these two issues are important and have not been dealt with specifically in the impugned order, we find it a fit case for remand. In the circumstances, the appeal ....