Judgment

SABYASACHI MUKHARJI, J.:- In this appeal under S. 35L 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 the evidence adduced by the appellant was intrinsically untrustworthy. Therefore, in spite of the affidavits and absence of