TaxTMI 
TaxTMI 
1999 (8) TMI 661
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....e Central Excise Tariff Act as approved by the Assistant Collector and confirmed by the Collector (Appeals). 2. Shri Rajendra Dutt, ld. Advocate submitted that the appellants had filed a classification list effective from 2-4-1993 in which impugned product at Serial No. 9 was described as paints and varnishes, classifiable under sub-heading No. 3209.90 of C.E.T.A.; that again on 21-4-1993, they filed a revised Classification List in which the impugned product was described as 'non-refractory' preparations for facades and inside walls falling under sub-heading 3214.00. The Assistant Collector, under order dated 13-12-1993, classified the product under sub-heading 3209.90, relying upon the report of the Chemical Examiner and imposed a....
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....s to justify the proposed classification and as such the notice was non speaking and totally vague. He also contended that the Collector (Appeals), in first order-in-appeal, directed the Assistant Collector to adjudicate de novo after proper examination of the Test report of the chemical examiner and also giving proper opportunity to the Appellants to put forth their case; that the direction did not imply that the Asst. Collector was not required to look into the question of admissibility of the test report; that the present order is vitiated being based on evidence subsequently introduced. He, further, contended that the Chemical Examiner has, in respect of samples, stated that the samples had the characteristic properties of distemper and....
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....given to him, must be real and effective and not illusory and a make believe. He also referred to the definition of paint in a dictionary according to which paint is a uniformly dispersed mixture having a viscosity ranging from a thin liquid to a semi-liquid paste and consisting of (1) a drying oil, Synthetic resin, or other film forming component, called the Binder, (2) a solvent or thinner and (3) an organic or inorganic pigment. He also gave distinguishing features of both Emulsion paints and varnish and paints on one side and Mourtex Texturised coatings non refractory surface preparations to show that both are different products and the impugned product does not merit classification under sub-heading 3209.90 of the Tariff. He finally re....
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....f the Test Report was given to the Appellants on 12-4-1994 and after hearing them, he passed the Adjudication order dated 14-6-1994. He has thus passed the order in pursuance of the direction contained in the order-in-appeal. There is no force in the submission of the Appellants that the test report cannot be relied upon, in view of the direction contained in first order passed by the Collector (Appeals). The Collector (Appeals) in the impugned order has rightly concluded that the order has been passed within the parameter of the directions. It is seen from the test report that the same is in the form of pasty mass composed of pigment glue, inorganic filters and volatile solvents. It has the characteristic property of distemper. The Appella....