TMI Blog1983 (2) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the assessment of the product Catalyst for Zinc Rich Primer manufactured by M/s. India Paints, the appellants, who claim that the product is a catalyst used in conjunction with an expoxy primer. The two are mixed together immediately before use as Zinc rich epoxy primer . The two, i.e., the primer base and the catalyst are cleared together in a two pack system for use as primer and should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not practicable to clear premixed paints of this type of composition. 3. The fact of the polyamide/amino resins being duty paid has not been questioned by the Department. But the assessing authorities have held that the solution of the (duty paid) resins in volatile solvents creates a new resin in solution. The Appellate Collector in his order dated 29-2-1980 held that there has been a chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the question of chargeability to duty (when it has not paid the duty) is concerned. But this is not the same thing as saying that a duty paid resin must pay duty afresh if its form is changed from the form in which it suffered duty. The law merely recognises that resins can be made in various forms, some being solid, while others are not removed and sold except as powder or paste. The excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in character such as might happen by co-polymerisation or some such chemical modification when it entered into solutions in the organic solvent e.g., isopropyl alcohol or toluene; nor have the Central Excise authorities made such a finding. Furthermore, the Excise authorities have not challenged the assessees claim that the two substances epoxy and the catalyst, in separate packs, are used togethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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