1978 (10) TMI 44

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....idered the points urged by the party in reply to the show cause notice No. 198/8/4/78-CX. V, dated 22-2-1978 proposing review of O/A No. 337-CE/77, dated 14-3-1977 passed by the Appellant Collector of Central Excise, New Delhi. 2. The party M/s. Atal Dyes Chemicals Pvt. Ltd., Faridabad had cleared putty without payment of duty. A demand for duty was issued by the Department treating it as Stiff....

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....l. He held that the product was Glazier putty as classified in the B.T.N. wherein it was stated that this putty was mainly used to stop seal or caulk cracks and to join components together. 4. Government of India had taken a tentative view as expressed in the show cause notice for review referred to above that as the impugned goods were composed of calcium carbonate (whiting), which is cheap pi....