TaxTMI 
TaxTMI 
1988 (3) TMI 61
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....her "Decoplast" manufactured by the Asian Paints India Ltd., the appellant herein, is plastic emulsion paint and, therefore, classifiable under Tariff Item 14(I)(3)(iv) of the First Schedule of the Act as plastic emulsion paint or it should be classifiable under Tariff Item No. 14(I)(v) that is as "paints not otherwise specified". 2. The Customs Excise and Gold (Control) Appellate Tribunal (hereinafter called 'the CEGAT'), by the impugned Order challenged in this appeal held that Decoplast is plastic emulsion paint. The appellant felt aggrieved thereby. In so holding the Technical Member of the Tribunal observed that in view of its composition, characteristics and uses, Decoplast should be considered as emulsion paint. The Judicial Membe....
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....tter be remanded by the Revision Authorities to decide the same afresh according to law. However, as the Revision Authority under the demanded Central Excises and Salt Act has been replaced by the Customs Excise and Gold (Control) Appellate Tribunal, the said Tribunal is directed to hear the Petitioners' Revision Petition and to determine the same as an appeal before it. The Tribunal shall give an opportunity to both the petitioners and the Excise Authorities to rely on any evidence and material either on record or otherwise which they may lead or produce in support of their case. The parties will be given full opportunity of affidavits if any during the hearing". In pursuance to the said Order, the matter came before the Tribunal. Befor....
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....e of plastic emulsion paint, primer had to be applied to the surface to be painted while in the case of Decoplast on coating of Decoplast itself serves as a primer. In support of appellant's contention, affidavits had been filed by them and the same were considered in extenso by the Tribunal. Reference has also been made to the Book "Outlines of Paint Technology" by W.M. Morgan. On the other hand, on behalf of the Revenue, it was stated that it was not disputed that Decoplast is a water soluble paint and that it had got two resins in emulsion form, namely, Polymer Vinyle Acetate and copolymer alkyds. Attention was drawn to the Indian Standard Specification for plastic emulsion paint, which is as follow :- "The material shall consist o....
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....n statutes like the Excise Act or Sales Tax Acts, whose primary object was to raise revenue and for which purpose to classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. 6. Justice Cameron of the Canadian Exchequer Court in King v. Planter's Co. [1951 CLR (Ex.) 122] and the decision of the United States Supreme Court in 'Two Hundred Chests of Tea' (18246 L.Ed. 128) emphasised that commercial understanding in respect of the tariff items should be preferred. It was observed that the legislature does not suppose our merchants to be naturalists or....