- (1.)In all these Appeals the questions which arise for consideration are : (1) whether the intermediate product manufactured by Camiin limited is marketable and (2) if it is marketable then whether the product is to be classified under Chapter Heading 32. 04 or 96. 09.
(2.)As regards marketability, the Department has led evidence to show that one of the competitors of the Appellants i. e. Luxor Pen co. was purchasing and importing into India a product, which according to the Department, is an identical product to the intermediate product manufactured by Camiin Limited. If the product which was so purchased and imported by Luxor Pen Co. is an identical product then the Department would have succeeded in showing marketability of this product. Therefore, the main thrust of the argument, on behalf of Camlin Ltd. , has been that the product imported by Luxor is not the same product but a completely different product.
(3.)At this stage it, therefore, becomes necessary to see what is the product of Camlin ltd. and what was the product imported by luxor. It is an admitted position that the intermediate product is manufactured by camlin Ltd. by thoroughly mixing in a jacket of vessel plastic powder, paraffiin wax hard oil, colour pigments and dispersing agents and plasticisers, These are mixed by heating the same and the mixture is then cooled and cut into small irregular shapes. The product of the respondent which comes into existence is called as "crayplas compound".