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TMI Blog1986 (8) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... on is that it is covered by the said expression and is in fact a chemically modified Alkyd resin as included within the scope of the said expression in the notification. On the other hand, the Revenue insists that it is not a chemically modified resin. The lower appellate authority has upheld the contention of the assessee. 2. As stated in the grounds of appeal on the authority of the Deputy Chief Chemist, Bombay, who tested the sample of the product drawn by the department, the product is composed of synthetic resin based on polybasic acid, polyhydric alcohol, monobasic fatty acid, resin and formaldehyde. The assessee has used about 1.5% of paraformaldehyde on phthalic anhydride content. It is contended that paraformaldehyde goes in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by him to that effect. 3. The learned counsel, Shri Lakshmikumaran, for the respondent-assessee submitted that the ground of appeal now taken was in the first instance never disclosed to them. In this connection he invited the attention to the show cause notice issued by the Superintendent of Central Excise and the order-in-original passed by the Assistant Collector of Central Excise. The show cause notice merely states in the light of the findings of the Deputy Chief Chemist, the product in question will not come under the purview of notification 122/71 dated 1-6-1971 for claiming exemption from payment of duty under Tariff Item 15A. The list of findings earlier sent by the Superintendent referred to in the show cause notice merely s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technology (Vol. I) does not indicate that the said chemical is not a modifier, when it is clearly stated as a modifier in other authoritative tax as mentioned by the assessee right from the first stage of the original authority. In fact, no attempt has been made by the department to rebut the arguments of the assessee. 4. We find considerable force in the pleadings of the learned counsel for the assessee. On a perusal of the Encyclopaedia of Polymer Science Technology (Vol. I) relied upon by the department, we observe that the list of modifiers given in Table-3 at page 686 of the said book can by no means be said to be an exhaustive list of modifiers. Apart from the fact that there is no indication that the list is exhaustive it goe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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