9911796707
TMI Blog1994 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics impregnated with semi-cured polyester resin were not eligible for the concessional rate of c.v. duty at 20% in terms of Notification 52/86-C.E., dated 10-2-1986. On these grounds he confirmed the demand for Rs. 46,690.24. Being aggrieved by the order passed by the Assistant Collector, the appellants filed an appeal before the Collector (Appeals) who by the impugned order held that the concessional rate of c.v. duty at 20% under Notification No. 52/86-C.E., dated 10-2-1986 was applicable only to goods falling under Heading 7014.00 of the C.E.T. which are other than the goods impregnated, coated, covered or laminated with plastic or varnish. He also held that all resins being primary forms of plastics falling under Chapter 39 cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made on behalf of both sides. It is seen that the only question that arises for consideration in this case is whether Glass Banding Tapes imported by the appellants could be deemed as eligible for assessment at the concessional rate of c.v. duty at 20% in terms of Notification No. 52/86-C.E. dated 10-2-1986 which against Serial No. 11 of the said notification covered goods impregnated, coated or laminated with plastic or varnish. From the impugned order and also from the Manufacturers literature filed by the appellants it is seen that the disputed goods were semi-cured polyester resin impregnated fabric designed for use as armor tapes which were meant for use as insulating material in hermetic motors and other electrical systems. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Styrene and diallyl phthalate are the most common cross-linking agents. Polyesters are resistant to corrosion, chemicals, solvents, etc. Forms : Sheets; powder; chips. Uses : Reinforced plastics; automotive parts, boat hulls; foams; encapsulation of electrical equipment; protective coatings; ducts, flues, and other structural applications; low-pressure laminates; magnetic tapes; piping; bottles; nonwoven disposable filters; See also alkyd resin; Dacron ; Mylar ; polyester fiber. On a plain reading of the above, it follows that Polyester Resins are alkyd type of resin. Alkyd Resins are specifically covered by Heading 3907 of the Central Excise Tariff and being covered by Chapter 39 of the Schedule to the Central Excise Tariff, they a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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