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of <h1>Appellate Tribunal rules 'Novastik' not under tariff item 15A.</h1> <h3>INDIAN PLASTICS & CHEMICALS PVT. LTD. Versus COLLECTOR OF C. EX.</h3> INDIAN PLASTICS & CHEMICALS PVT. LTD. Versus COLLECTOR OF C. EX. - 1989 (43) E.L.T. 495 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving the classification of 'Aqueous solution of Phenol Formaldehyde' under tariff item No. 15A of the Central Excises & Salt Act, 1944. The tribunal held that the solution, known as 'Novastik', containing less than 45% solid resin did not fall under tariff item 15A. The appeal was allowed, and the impugned order was set aside.
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