1983 (2) TMI 313

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..... Mrs. V. Zutshi, S.D.R., for 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....

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.... sets in and causes the paint to gel. 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 so....

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...., but whatever the form, it must be charged 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 f....

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....and needs to be charged to duty. There is 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 a....