2002 (7) TMI 667 - AT - Central Excise

Summary

The judgment involves the classification of phenol formaldehyde resins under CET sub-heading 3909.51. The department claimed they were 'Other Phenolic Resins' under CETA sub-heading 3909.59. Duty demands and penalties were confirmed by the Assistant Commissioner, but the orders were set aside as the material on record was insufficient to prove the goods were not as declared. The appeals were allowed.