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TMI Blog1982 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions in the revision application and those urged at the time of personal hearing. 2. Briefly stated, the facts of the case are that the petitioners manufacture the product, Phenol formaldehyde moulding powder which is excisable under Tariff Item 15A Central Excise Tariff. The petitioners filed a revised classification list dated 27-9-74 claiming that the product is a phe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification. As per this explanation the expression phenolic resins means synthetic resins manufactured by reacting any of the phenols with an aldehyde and includes chemically modified phenolic resins but does not include blends of the phenolic resins with other artificial or synthetic resins. According to the petitioners, the product in question satisfies all the ingredients of the notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat phenolic moulding powder manufactured by processing phenol formaldehyde synthetic resin along with other ingredients like fillers, colouring matter etc. would be entitled to exemption under Notification No. 122/71. They have urged that the ratio of the judgment ought to be made applicable to their case as the judgment is binding on the Government, notwithstanding the fact that the aforesaid ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dified and therefore this provision which has the effect on enlarging the scope of the exemption notification could not be interpreted so as to restrict the benefit of exemption notification only to so called pure resins. 5. The Government accordingly set aside the order-in-appeal and hold that the product in question would be entitled to the benefit of Notification No. 122/71, as a phenolic re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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