1983 (6) TMI 184

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.... ORDER [Order in open Court per : Shri K.L. Rekhi]. - In this case, the appellants seek re-assessment of Shellac Bond Powder under the Heading 13.02 of the Customs Tariff Act, 1975. The goods were originally assessed by the Department under Heading 39.01/06 with CV duty under Item 15A of the Central Excise Tariff. The appellants stated during the hearing that the goods were a mixture of 80% She....

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....e Explanatory Notes to the CCCN excluded such products from the scope of Chapter 13. 2. We have carefully considered the matter. The purchase specification lists 4 properties of the goods one of which is as under :- "Heat Polymerisation The heat polymerisation time, at a temperature of 155+2oC shall be 45 to 65 minutes. See Clause 6.3." 3. The fact that the goods possessed....