2004 (6) TMI 488

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..... ram, Member (J)]. By the impugned order, the Commissioner of Central Excise (Appeals), has upheld the assessees/respondents claim for classification of Alginic Acid and Sodium Alginate under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff, setting aside the order of the Assistant Commissioner who had classified these goods under Tariff Item No. 15A(1), having been speci .....

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..... catalyst, to hold that Alginic Acid and Sodium Alginate which are the products in dispute and which has been found to have Molecular weight of around 3,137 are not synthetic resins covered by Tariff Item 15(1). Under this heading several groups of artificial or synthetic resins and plastic materials are covered. One such group is other high polymer, artificial resins, artificial plastic materials .....

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