SHALIMAR PAINTS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The petitioner manufactures paints, varnishes and other allied products. Prior to 1986, for the purpose of Central Excise the goods produced by the petitioner were classified under Tariff Item No. 14 of the First Schedule of the Central Excises & Salt Act, 1944. Tariff Item No. 14 in so far as it is relevant read :

(2.) Subsequent to the introduction of Central Excise Tax Tariff Act, 1985 which came into force from 28th February 1986, the petitioner filed classification lists contending that the products manufactured by the petitioner were "cut back bitumen", and as such classifiable under Tariff Heading No. 27.15 of the Schedule to the 1985 Act.

(3.) Before the classification list was accepted by the Central Excise Authorities, samples were drawn from the petitioner's products. The samples were submitted to the Chemical Examiner, Customs House, Calcutta. The Chemical Examiner submitted 4 (four) test Memos in respect of four of the petitioner's products. The Test Memos read as follows :