1981 (1) TMI 70

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....sion application and those made at the time of personal hearing. 2. The petitioners manufactured a product called 'ESSO Rubberised Under coat'. The question to be determined is whether the product should be classified under Tariff Item 14-II (i) as varnishes or under 14-II (ii) as Bituminous and coal-tar blacks. The sample of the goods on test was found to be a dark coloured liquid mainly compo....

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....t they would be satisfied if their contention that the goods are classifiable under item 14-II(ii) is upheld. 3. On behalf of the department S/Shri Saluja, Deputy Chief Chemist and Tek Chand, Chemical Examiner, explained at the time of personal hearing that bituminous and coal-tar blacks are also varnishes, and but for item 14-II (ii) they would have been classified as varnishes. In their view ....

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.... of any authority, the benefit of doubt should go to the petitioners. They further submitted that an identical product manufactured by Shalimar Tar Products Ltd., under the name of chasis black was even today being classified under tariff-item 14-II (ii) by the Bombay Central Excise. 5. Government observe that in view of the predominance of bitumen vis-a-vis rubber in the impugned goods their c....