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of <h1>Dismissal of Revenue's Appeal on Duty-Free Clearance for Phenol Formaldehyde Resin Upheld by Appellate Tribunal</h1> <h3>COMMR. OF C. EX., COCHIN Versus KERALA STATE BAMBOO CO-OP. LTD.</h3> The Revenue's appeal challenging duty-free clearance for phenol formaldehyde resin under Notification No. 175/86 for a small-scale manufacturer of resin ... Exemption to SSI units The Appellate Tribunal CEGAT, Chennai considered a case involving exemption under Notification No. 175/86 for a small scale manufacturer of resin bonded Bamboo Mats and phenol formaldehyde resin. The Collector (Appeals) allowed duty free clearance for phenol formaldehyde resin based on a previous Tribunal decision. The Revenue's appeal was dismissed as no error was found in the Tribunal decision.
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