2003 (4) TMI 439

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....norganic pigments (tibanium dioxide, barium sulphate and calcium carbonate) to the extent of 28.20% w/v' polyvinyl acetate and polyvinyl alcohol to the extent of 22.12%, plasticizer and formaldehyde to the extent of 2.73%, the remaining being water (46.95%). The appellant had claimed classification of this product in entry 14 (I) (5) as a painted enamel not otherwise specified. The department was of the view that polyvinyl acetate and polyvinyl alcohol that gave the product its essential character and classified it as an article of plastic in heading 15A(2). 2. The appellant's stand throughout the proceedings, reiterated before us, is as follows. The material is manufactured solely in order to coat grey cotton fabrics so as to rende....

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....isinterested person. The affidavit of Amar Jit Singh, paint technologist, emphasises that acting is necessary on a fabric to render it suitable for use as an artist canvas. The cotton fabric, without any treatment, absorbs the plans and does not provide for place for good finish. The artist's canvas needs a uniform opaque white surface. It should be sealed to avoid absorption of colours subsequently put on it. Therefore any solution used for them it is the pigment in the emulsion that it parts with essential quality and the resin by a secondary role as a binder. He states that, historically, canvas material was based on oil emulsion and oil has been replaced by resins of binding material who has a longer life and better quality. 5. ....