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2009 (12) TMI 534 - CESTAT, NEW DELHISurface coating compounds - products manufactured by the Respondent classified “Type C Loid T-8” under SH 3208.40 as “Insulating varnish” – Department , sought classification of “Type C Loid - 8” under SH 3208.90 - chemical examiner’s report silent on the point as to whether the product has insulating properties – Held that: - competing sub-headings would be 3208.40 and 3208.90 and the product would fall under 3208.40 only if it is an insulating varnish - Department has not produced any evidence that the product, in question, does not has insulating property. No test in this regard has been got conducted by the Department while the Respondent claim that addition of 12-14% paraffin wax gives the product in question insulating property and in this regard they have cited “condensed chemical Dictionary - 1997 edition” according to which use of paraffin wax gives insulating properties - The adjudicating authority’s conclusions are based on similarly between the composition of ‘Type B Loid 1-7’ and ‘Type C Loid T-8’, which is factually incorrect as while ‘Type B Loid T-7’ does not has any paraffin wax, the product, in question, has 12-14% paraffin wax, which according to the Respondent gives it the insulating property. Therefore, we hold that CCE (Appeals)’s finding on the question of classification of ‘Type C Loid T-8’ are correct and in view of this, the order setting aside the duty demand and penalty is also correct - In view of our above discussion, the impugned order is upheld. The Revenue’s appeal is dismissed.
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