1983 (2) TMI 313

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.... the Respondent. ORDER The dispute is regarding the assessment of the product "Catalyst for Zinc Rich Primer" manufactured by M/s. India Paints, the appellants, who claim that the product is a catalyst used in conjunction with an expoxy primer. The two are mixed together immediately before use as "Zinc rich epoxy primer". The two, i.e., the primer base and the catalyst are cleared together in a ....

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....The gel has a pot life of about 4 hours. Hence it is not practicable to clear premixed paints of this type of composition. 3. The fact of the polyamide/amino resins being duty paid has not been questioned by the Department. But the assessing authorities have held that the solution of the (duty paid) resins in volatile solvents creates a new resin in solution. The Appellate Collector in his o....

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....d to duty under the Tariff. The form does not matter as far as the question of chargeability to duty (when it has not paid the duty) is concerned. But this is not the same thing as saying that a duty paid resin must pay duty afresh if its form is changed from the form in which it suffered duty. The law merely recognises that resins can be made in various forms, some being solid, while others are n....

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....no evidence that the resin polyamide underwent a change in character such as might happen by co-polymerisation or some such chemical modification when it entered into solutions in the organic solvent e.g., isopropyl alcohol or toluene; nor have the Central Excise authorities made such a finding. Furthermore, the Excise authorities have not challenged the assessees claim that the two substances epo....