1999 (7) TMI 136

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claimed by the Respondents and ordered by the Collector (Appeals) in the impugned order. 2. Briefly stated the facts are that M/s. Intec Polymers Ltd., Respondents, manufacture Insomer XLM-35 and insulating Varnishes; that in their various classification lists, they classified Insomer XLM-35 under sub-heading No. 3208.40; that the Respondents, however, in their classification list No. 66/92-93 effective from 16-10-1992 claimed classification of the impugned product Insomer XLM-35 under sub-heading 3208.10 of CETA, describing the same as "Polyster Wire Enamel". As it was observed by the Department that both the products are same and earlier it was classified under sub-heading 3208.40, a show cause notice dated 1-2-1994 was issued to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in trade nomenclature; it is not enamel since it does not contain any paint or pigment; enamel has to be classified along with the paints because enamel is also a paint mixed with varnish to give a glossy finishing; that because of the use of varnish in the application of paint, it gives a particular smooth hard film for protecting or decorating surfaces; that, therefore, the paint or pigment in the enamel is a necessary constituent otherwise the product cannot be called enamel; that there is no evidence to show that the impugned products consist of pigments or paints along with varnish. 4. Shri H.K. Jain, ld. SDR, reiterated the findings contained in the Adjudication order passed by the Assistant Collector and emphasised that acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry, varnish is "An organic protective coating similar to a paint except that it does not contain a colourant"; that Enamel is "A type of paint consisting of an intimate dispersion of pigments in a varnish or resin vehicle. The vehicle may be an oil-rich mixture or entirely synthentic resin." The ld. Advocate further submitted that enamel is ordinarily considered a paint which contains a pigment in a varnish medium and their product is obviously not an enamel within the meaning of definitions given in Dictionaries and Encyclopedia as it contains no pigment whatsoever and is not used as a paint. He also referred to certificates given by experts, his Customers and I.S.I. specification, specification issued by National Electrical Manufacturer's....