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of <h1>Manufacturers win appeal on Aqueous Solution of Phenol Formaldehyde classification</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the manufacturers concerning the classification of Aqueous Solution of Phenol ... Classification The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of Aqueous Solution of Phenol Formaldehyde for Central Excise purposes. The decision was based on a previous ruling by the Delhi High Court and concluded that the product was not classifiable under Tariff Item 15A(1) of the Central Excise Tariff before the 1982 amendment. The appeal was allowed in favor of the manufacturers. (Citation: 1987 (9) TMI 155 - CEGAT, New Delhi)
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