2K Acrylic urethane paint has an excellent chemical resistance etc, however, it is at low gloss level due to its nature and it causes an issue of easily scratchable. On the other hand, elasticity paint such as soft feeling paint is excellent in scratch resistance at low gloss level, but film performance tends to be lower for chemical resistance etc compared to 2K acrylic urethane paint. Therefore, paint which could cover these disadvantages is in demand. EC-AM62- ABAS UREX MATT has ability to overcome above issues by optimizing the cross-linking structure of the film. It carries both film performance of 2K acrylic urethane paint, and the scratch-proof feature of soft feeling paint for high scratch-resistance exclusively for low gloss level.