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TMI Blog1988 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... e added to the mixture and is heated upto 75/80OC by introducing steam inside the kettle under vacuum pressure for 3 to 3-1/2 hours after that, dehydration starts under vacuum pressure at 60/65 C, when dehydration is complete the kettle is cooled by circulation water before discharge and is allowed to remain for 2 days as stated by the party vide their letter ; No. FAL/AUR/8/3545 dated 21-1-1978... The lower authority held the product to be falling under T.I. 15A(1) and has upheld the levy of duty under the said item. 3. The learned consultant for the appellants pleaded that the goods are manufactured by the appellants for their own use and serve as adhesive for the manufacture of sand paper, emery paper or emery cloth. He pleaded that the goods were in a powder form and still had 20% water content. He pleaded that the test results in the Central Excise laboratory show that the goods manufactured by the appellants were viscous liquid, and that the Collector (Appeals) in para 4 of his order has not appreciated the position correctly in regard to the condition of the goods. He stated it is true that .after the reaction for the manufacture of goods had taken place in the reaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample/82, dated 16th December, 1982. He stated that the sample in that case was a solidified mass. He pleaded that the appellants product was phenol Formaldehyde resin dehydrated and this answers to the category of A stage resin which is recognised so in the technical books as a distinct entity. In this connection, he drew our attention to the relevant portion in Brydson Book on Plastic Materials where it has been described as under : To make a resole resin, an alkaline catalyst such as sodium hydroxide is added to the phenol and formaldehyde before heating the batch to 80-100 C are controlled with vacuum. Reaction times are generally 1-3 hr. Since a resole resin is capable of gelling in the still, dehydration temperatures are kept below 105 C by the application of vacuum. Gel time on a 150 C hot plate is a common test that is used to indicate the degree of advancement of the resin and to determine when the batch should be discharged. Solid resoles are discharged to resin coolers, a series of parallel, internally cooled metal plates that the resin flows between to be rapidly cooled. The low molecular weight, water soluble resins are finished at as low a temperature as possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ype of resin is stored and shipped under refrigeration. Solid resole resins are more stable and are refrigerated only in warm weather. Those based on phenol are considered stable for 3-6 months while those based on para-substituted phenols, such as butyl phenol are stable for a year or longer." He pleaded the resole resin manufactured as adhesive, in fact, are marketed and can be stored for a long period and also transported. In this connection he drew our attention to relevant portion of the same literature and is reproduced below: It is important that the liquid water soluble resoles retain high water miscibility since when used as thermal insulation binders, they are diluted with water and sprayed onto glass and rockwool fibres. Therefore, this type of resin is stored and shipped under refrigeration. Solid resole resins are more stable and are refrigerated only in warm weather. Those based on phenol are considered stable for 3-6 months while those based on para-substituted phenols, such as butyl phenol, are stable for a year or longer. He further pleaded that for the purpose of Central Excise levy it was not essential that the goods should be actually brought to the mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till wide used, is strictly inappropriate, since the substances are polymeric compounds rather than mixtures of simple substances, characteristic properties of such polymers are insolubility in water, resistance to attack by chemicals, high electrical resistivitly and a smooth hard finish. Most types can be readily extrude, machine and molded, and some can be extruded into filaments and woven into fabrics. There is definite line of demarcation between thermoplastic (heat-softening) and thermo-setting (cross-linked, heat stable) resins. One major group having rubber like properties is called elastomers. In the facts before us it has not been controverted that the necessary reaction of the chemical has proceeded to A Stage of the resin and a condensation product results. The goods have. been manufactured for a definite enduse and the adhesive properties are due to condensation that has taken place. Following the ratio of our decision referred to supra, we hold that the goods answer to the description of the term Resin . 7. Next point to be considered is whether the appellants goods fall for assessment under T.I. 15A(1). The relevant portion of the Entry 15A at the material ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect the case cited by the appellants does not help them inasmuch as even the presence of this much water does not make the product of the appellants as a resin solution. We observe that the appellants dissolve the product manufactured by them in three to four times the volume for utilising it as adhesive. It is this solution which can be called a resin solution. As it is some products on manufacture retain some water in the mass manufactured but this cannot, in any way, take away the product manufactured out of ambit of 15A(1). The appellants have pleaded that the goods are not in marketable form. We observe that it is admitted by the appellants that the product can be kept and stored and has a shelf life of 4-5 days. Literature produced shows that it can be shipped in certain controlled conditions and has a sufficient long life for them to be considered as marketable. In the literature on phenolic resin as extracted in the para above shows that the phenolic based adhesives are stable for 3-6 months. The case cited supra by the appellants in the case of Geep Flash Light and Union Carbide cannot help the appellants inasmuchas in those cases the decision was in the peculiar facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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