1983 (8) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving the classification of "Aqueous solution of Phenol Formaldehyde" under tariff item No. 15A of the Central Excises & Salt Act, 1944. The tribunal held that the solution, known as "Novastik", containing less than 45% solid resin did not fall under tariff item 15A. The appeal was allowed, and the impugned order was set aside.