Law: Central Excise and Salt Act, (I of 1944)

Section: FirstSched

[Central Excises and Salt Act (I of 1944)].........Sched. I, Items 14(i)(3)(iv) & 14(i)(5)--Finding by Tribunal that Decoplast is plastic emulsion paint covered by Item 14(i)(3)(iv) and not by item 14(i)(5) arrived at after considering composition, characteristics, user and how the article is known in the trade--No misdirection in law--Supreme Court declined to interfere with finding of fact arrived at on relevant and valid materials. ORDER SABYASACHI MUKHARJI, J.--In this appeal under Section 35-L of the Central Excises and Salt Act, 1944 (hereinafter called `the Act'), the question involved is whether "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)(5) 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 Member of the Tribunal was of the view that the Revenue had not adduced any evidence of rebuttal of the evidence adduced by the appellant as the commercial understanding but tile evidence adduced by the appellant was intrinsically untrustwrothy. Therefore in spite of the affidavits and absence of evidence in rebuttal, he agreed with the other member that Decoplast is plastic emulsion paint and the appeal before the Tribunal should be dismissed. 3. It appears that the appellants had filed revision application before the Government of India against the Order of the Revenue authorities. Ultimately, the same was rejected by the Government of India. It is not necessary to set out in detail all the events. The appellant had moved the High Court of Bombay against the order of the Government of India and the High Court by its order directed…

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