2000 (2) TMI 374

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....e Appellant. Shri Naveen Malik, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In these two appeals filed by the Revenue the issue involved is whether the product "stiff paint" manufactured by M/s Glossy Paint & Chemicals (P) Ltd. is classifiable as "Paint" under sub-heading 3208.90 of the schedule to the Central Excise Tariff Act, as claimed by the Revenue,....

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....as such the fact that the impugned product is of a kind used in the manufacture of paint can be stated to be the conclusive ground adopted in the impugned order; that this conclusion is not correct in view of the fact that the only difference between the two headings, as per Explanatory Notes of H.S.N., is that paint is a ready mix colour with all additives whereas pigment is a concentrated disper....

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....d declare a pigment by the name of paint. 3. Countering the arguments, Shri Naveen Mullik, the learned Advocate, submitted that the impugned product cannot be used as paint and no evidence has been brought on record by Revenue to prove that the impugned product is being used as a paint either technically or in trade by people using such product; that so long as the product qualifies the pr....

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....2.12 applies to Pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of Paints (including enamels). The Commissioner (Appeals) has given his clear findings that the product in question satisfies all the requirements for being classified under Heading 32.12 as it is dispersed in non-aqueous media, is in paste form and is of a kind used in the manufactu....