2000 (1) TMI 424

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.... Shri H.K. Jain, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of aluminium paint in dual pack manufactured and cleared by the appellants herein, arises for determination in the present appeal. The appellants claim that the product falls for classification under 3212.90 as "pigments ..... dispersed in non-aqueous media, in liquid or paste form, ....

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....nt ready for use. According to Note 2 to Section VI (covering Chapters 28 to 38) "goods put up in sets consisting two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) having regard t....

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.... 32,872.00 3. 3.4.92  Sep., 91 to Feb., 92 12,667.00 4. 15.7.92 March, 92 to June, 92 16,938.00 5. 11.9.92 July, 92 to Aug., 92 17,115.00 Classification lists for the period covered by the first 3 show cause notices were approved and the disputed product was cleared in accordance with the approved classification lists. Therefore, the demands for the p....

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....r of Central Excise, Madras reported in 1999 (108) E.L.T. 361 (T) = 1999 (32) RLT 1, wherein it has been held that the total duty proposed to be demanded shall have to be abated from the cum-duty price actually received and that any hyphothetical consideration that the sale price would have gone up had correct duty been paid in the first instance cannot be made the basis for non-abatment of differ....