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TMI Blog1983 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This is a revision application addressed to the Central Government (now transferred to the Appellate Tribunal under Section 35P) against the Order-in-Appeal No. 478-B of 1979 issued under F. No. 194/63/76-CX. V(A), dated 6-11-1979 passed by the central Board of Excise Customs, New Delhi. 2. In this case, the appellants declared their goods Phenolic resins as falling under Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate specified in the corresponding entry in column (3) of the said Table : ............. ............ 3. Phenolic resins ...... Explanation : For the purposes of this notification : .... .... .... (iii) the expression phenolic resins means synthetic resins manufactured by reacting any of the phenols with an aldehyde and includes chemically modified phenolic resins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding powder and is not blended with any artificial or synthetic resin. 4. Shri Mookherjee stated that even the Government, by its order No. 270 of 1982, has taken a view that Phenol Formaldehyde Moulding Powder which is obtained by chemical reaction of phenolic resins with fillers and other additives for making them fit for a particular use does not cease to be a phenolic resin. Further it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Calcutta were denied the benefit of the notification on the ground that it applies only to pure resins . He also stated that the Government had withdrawn a case in a similar matter from the Orissa High Court on 13-11-1980. 5. Smt. Zutshi defended very vehemently the orders of the Asstt. Collector as well as the Appellate Collector. She argued interestingly that the condensation products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to how the lower authorities could bring in the concept of pure resins to interpret the notification. The product manufactured by the appellants is nothing but phenol moulding powder which is basically a phenolic resin. 7. In view of the merits as well as the judgments of various High Courts cited above, we hold that the appellants were entitled to the benefit of Notification No. 122/71 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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