1995 (3) TMI 115

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..... 0-1-1971. This period is covered by the Notification No. 156/65, dated 23-9-1965. By that notification issued in exercise of powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government exempted artificial or synthetic resins specified in column 2 of the table falling under Item 15A of the First Schedule to the Central Excises and Salt Act, 1944, from so muc .....

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..... on two occasions, viz., 19-10-1965 and 14-11-1967, and on both the occasions, the Dy. Chief Chemist opined that they were "Alkyd Resins". In 1968 during audit it was found that the respondent was advertising these products as Maleic Resins and thereupon samples were once again drawn on 25-8-1969 but the Dy. Chief Chemist reiterated that these products were "other than phthalic alkyds". However, t .....

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..... three items. The entire case of the Revenue was, therefore, based on the fact that the respondent advertised its product as Maleic Resin. That by itself cannot be determinative of the character of the commodity. Reliance was also placed on the definition introduced in the subsequent Notification No. 122/71, dated 1-6-1971 which defined the expressions "Alkyd Resins", "Maleic Resins" and "Phenolic .....

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