Concessional exemption for goods classified under Heading 3907 cannot be denied merely because the resin is mixed or modified.

Classification under Heading 3907 was treated as settled in favour of the respondent: once the product falls within that heading, concessional exemption under Notification No. 133/86-C.E. cannot be denied merely because the resin is in mixed form or contains other additions. The Tribunal followed earlier precedent and found no reason to depart from it. On that basis, the respondent was held entitled to the notification benefit, and the Revenue's claim to deny the concession under Notification No. 14/92 failed.

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Issues: Whether the benefit of Notification No. 133/86-C.E. dated 1-3-1986 was available to the respondent in respect of the product classifiable under Heading 3907 when the goods were a mixture of resin or resin with other additions, and whether the higher duty claimed under Notification No. 14/92 was leviable.

Analysis: The issue was treated as no longer res integra and as already settled in favour of the respondent by an earlier Tribunal decision holding that once the product is classified under Heading 3907, the benefit of the concessional notification cannot be denied merely because the resin is in a mixed form. The same view had also been followed by the Bench in a later matter, and no reason was found to depart from that view.

Conclusion: The respondent was held entitled to the benefit of Notification No. 133/86-C.E., and the Revenue's challenge to denial of that benefit failed.

Ratio Decidendi: Where classification under the relevant heading is not in dispute, a concessional exemption notification applicable to that heading cannot be denied solely because the product is a mixture or has other additions, if the governing precedent so holds.

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