1987 (9) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of Aqueous Solution of Phenol Formaldehyde for Central Excise purposes. The decision was based on a previous ruling by the Delhi High Court and concluded that the product was not classifiable under Tariff Item 15A(1) of the Central Excise Tariff before the 1982 amendment. The appeal was allowed in favor of the manufacturers. (Citation: 1987 (9) TMI 155 - CEGAT, New Delhi)