ANGLO DUTCH PAINTS, COLOUR AND Vs. CCE

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -original dated 28.10.1993.

(2.) IN the impugned order the benefit of notification no. 114/73 dated 30.4.1973 was denied on the product 'dry distemper' and oxide colour manufactured by the appellant.

(3.) THE appellant are engaged in the manufacture of various types of paints, colours and varnishes. The appellant filed the classification list and claimed the benefit of notification 114/73 dated 30.4.1973. The benefit of notification is denied to the product 'dry distemper' on the ground that it contains calcite, carboxy methyl cellulose (CMC) and glue and the notification 114/73 provides that exemption shall not be applicable to any mixture if any excisable goods other than those specified in the Schedule annexed to the notification are present therein. The glue, carboxy methyl cellulose (CMC) are excisable goods. Therefore, in terms of provision 3 of the notification, the exemption is not available to the dry distemper. The exemption under notification no. 114/73 was denied to the other product 'oxide colour' on the ground that it is mainly composed of iron oxide, sulphate and silicates of calcium and sodium. These items are not mentioned in the Schedule to the notification and, therefore, the benefit of notification is not available.