9911796707
TMI Blog1984 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... re phenol, formaldehyde, acid catalyst, hexamine and marble dust. Accordingly to the process of manufacture given by the manufacturer, predetermined quantities of phenol and formaldehyde are taken in a reaction vessel and the acid catalyst is then added. The contents of the vessel are stirred and heat is supplied and the boiling reaction starts. After the reaction is complete the water is removed and the desired melting point is achieved. The contents of the kettle are then discharged and cooled. The material so obtained is ground and mixed with hexamine and further grinding is done to a desired particle size. Predetermined quantities of marble dust are added and the mix is then ready for packing. 2. The Appellate Collector of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the test report of the Deputy Chief Chemist. 4. The notification explains a phenolic resin as synthetic resin manufactured by reacting any of the phenols with an aldehyde and includes chemically modified phenolic resins and liquid phenolic resins but does not include blends of the phenolic resins with other artificial and synthetic resins. In his test, the Chemical Examiner does not say that there has been any blend with another artificial or synthetic resin. The counsel also quoted judgments in 1982 E.L.T. 782 in respect of M/s. Western Bengal Coal Fields order-in-revision No. 270 of 1982 dated 26-4-1982 in which the Government of India decided in revision that phenol formaldehyde moulding powder obtained by chemical reaction of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it contained marble dust, and therefore, was disqualified from the terminology phenolic resin . The appeal should therefore be rejected. 6. It is true that the past judgments and decisions quoted by the appellants were in respect of phenol formaldehyde moulding powder and that this product phenolic resin Grade PR/707 capping cement produced by M/s. Indian Plastics Limited is not a phenol formaldehyde moulding powder. The point to be decided by us is whether the presence of the filler marble dust is a disqualification that excludes the capping cement from the definition of phenolic resin given in the Notification 122/71-C.E. This is how the definition of phenolic resin runs - Synthetic resins manufactured by reacting any of the phenol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to make it a blend : adding the marble dust filler would not produce a blend of resins and if he thought that the filler was a resin, he was completely off the track. The blend that disqualified is only a blend of the phenolic resin with other synthetic resins. There was no other artificial resin mixed or blended with this phenolic resin; the test report does not say so. As this is the reason for the rejection by the Appellate Collector of the claim to concessional assessment under Notification No. 122/71-C.E., we set his order aside as it is wrong and contrary to the facts and to technology. We direct that the phenolic resin Grade PR/707 produced by M/s. Indian Plastics Limited should be assessed as a phenolic resin under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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