1991 (7) TMI 275 - AT - Central Excise

Summary

The appeal was against the order of Collector (Appeals), Calcutta regarding the excisability of UF Resins and PF Resins for plywood manufacture. The Tribunal held that the resins were not excisable commodities based on the absence of evidence showing them as common market products. The decision was in line with the judgments of the Calcutta High Court and the Supreme Court. The appeal was rejected, and the Collector's order was confirmed.