2001 (1) TMI 544

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.... Shri K.M. Mondal, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of the 'bituminous black' manufactured by M/s. Esdee Paints, the respondents. The chemical test by the department found it to be a "paste of bituminous material". According to the respondent it consists of bitumen solvent. ....

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....partmental representative, reiterates what the Assistant Collector has said, that because the mixture on application provides a protective surface on the chassis it is quite different from the mixtures used for road surfacing or for similar purposes. The Explanatory Notes to 27.15 classify under that heading cut-backs consisting generally of 60% or more of bitumen with a solvent, which are used fo....