2001 (1) TMI 164

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..... ether the respondents would be entitled to the benefit of Notification No. 133/86-C.E., dated 1-3-1986 which grants concessional rate of duty in respect of Epoxide Resin classifiable under Heading 3907.30 and Polyester Resin falling under 3907.91 or the benefit would not be available to the mixture of resin or resin added with different additions would be chargeable to higher rate of duty in terms .....

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..... of Notification No. 133/86-C.E. should be available to the Epoxide Resin or Polyester Resin in its primary form and not to the mixutres of resins with any other product. Inasmuch as the issue is already covered in favour of the respondents by the above referred decision of the Tribunal, after hearing both the sides we do not find any reasons to take a different view. We also note that the said dec .....

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