Central Excise - Duty liability on 'phenolic formaldehyde moulding powder' - Clarification regarding

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..... l Excise - Duty liability on 'phenolic formaldehyde moulding powder' - Clarification regarding. A doubt has been raised as to whether 'phenolic formaldehyde moulding powders' should be entitled to the concessional duty rate of 25% ad valorem prescribed for 'phenolic formaldehyde resins' as per Serial No. 15 of notification No. 133/86-C.E., dated 1-3-1986, as amended, or such 'phenolic formaldehyd .....

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..... ll cover only the 'resol' type and 'novolak' type of phenolic formaldehyde resin and its scope cannot be extended to cover 'phenolic formaldehyde moulding powders.' 3. Accordingly, it is clarified that the concessional rate of duty of 25% ad valorem prescribed for 'phenolic formaldehyde resins' as per Serial No. 15 of Notification No. 133/86-CE, dated 1.3.86, as amended, is not applicable to 'phe .....

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