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TMI Blog2001 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s. M.P. Dyechem Industries, the issue involved is whether the goods manufactured by them are classifiable under sub-heading 3909.59 of the Schedule to the Central Excise Tariff Act as 'Other Phenolic resins' as confirmed by the Commissioner (Appeals), under the impugned Order or under sub-heading No. 3909.51 as 'Phenol Formaldehyde Resin' as claimed by the Appellants. 2. Shri K.K. Anand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formaldehyde and were classifying their product under sub-heading 3909.59 only. He submitted that the basic difference between two resins depends on the use of raw material - that in Phenolic resin paraformaldehyde used is about 2% to 3% whereas in Phenol Formaldehyde resin, 15% Paraformaldehyde is used; that as such what is manufactured by Gwalior Oil Mills is phenolic resin; that they have thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials and that too without any chemical test undertaken by sampling of the products at any stage. 3. Countering the arguments, Shri A.K. Jain, learned SDR, reiterated the findings as contained in the Adjudication Order. Alternatively he mentioned that the matter may be remanded to the jurisdictional Authority as no test report has been brought on record. 4. We have considered the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith aldehydes, such as formaldehyde, acetaldehyde, furfuraldehyde, etc. The nature of the products varies according to the conditions under which the reaction is conducted and whether it is modified by the introduction of other substance. It is well settled that burden to adduce evidence in the matter of classification lies on the Revenue. It was held by the Supreme Court in Hindustan Ferrodo Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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