ASIAN PAINTS (INDIA) LTD. vs COLLECTOR OF CENTRAL EXCISE,BOMBAY

The Supreme Court held that 'Decoplast' is classified as plastic emulsion paint under Section 35L of the Central Excise and Salt Act, 1944. The Court emphasized that tariff items should be interpreted in their popular sense rather than a scientific or technical meaning. The Tribunal's finding, based on the composition, characteristics, and trade reputation of 'Decoplast', was upheld as it was supported by relevant evidence and there was no misdirection in law. The appeal was dismissed, affirming the Tribunal's decision.