Polymethyl methacrylate copolymer resins qualify for concessional excise duty despite copolymerisation with other acrylic monomers.

Polymethyl methacrylate copolymer resins manufactured from methyl methacrylate monomer with other acrylic monomers were held to fall within the concessional excise notification because T.I. 15A(1) covered polymerisation and copolymerisation products, and the notification used the term "Polymethyl methacrylate" without restricting it to pure or homopolymer forms. The presence of other monomers through copolymerisation did not take the goods outside the notification, so the concessional rate of duty was available and denial of exemption was unsustainable.

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Issues: Whether polymethyl methacrylate copolymer resins manufactured from methyl methacrylate monomer with other acrylic monomers were entitled to the concessional rate of central excise duty under Notification No. 241/82 dated 1-11-1982.

Analysis: The tariff entry under T.I. 15A(1) covered polymerisation and co-polymerisation products and did not confine the description to unmodified or homopolymer resins. The notification likewise used the expression "Polymethyl methacrylate" without stating that only pure or homopolymer forms were eligible. Since the goods were admittedly polymethyl methacrylate products, the mere presence of some other monomers by way of copolymerisation did not take them outside the notification.

Conclusion: The concessional rate of duty was available to the goods and the denial of exemption was unsustainable.

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