Maleic resin exemption turns on expert proof that phthalic anhydride only modified the resin, not excluded it from notification.

Maleic resin exemption under Notification No. 70/84 depended on whether the goods were chemically modified maleic resins or excluded blends with other artificial or synthetic resins. The chemical examiner's view was not decisive on classification or exemption eligibility. On affidavits from qualified experts, phthalic anhydride was used only as a modifier to control gelation and improve stability, so the product remained a chemically modified maleic resin. As the Revenue did not rebut that evidence or prove the goods were blended resins excluded by the notification, the goods fell within the notified description and exemption was available.

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Issues: Whether the goods manufactured by the appellants were maleic resins within the meaning of Notification No. 70/84 and therefore entitled to exemption.

Analysis: The product was not in dispute as to its tariff classification, but the controversy was whether the presence of phthalic anhydride excluded it from the notification. The expression "maleic resins including fumeric resins" in the notification covered synthetic resins manufactured by reacting maleic acid or maleic anhydride with specified components and included chemically modified maleic resins, while excluding only blends with other artificial or synthetic resins. The chemical examiner's opinion could not determine classification or exemption eligibility by itself. On the evidence of the affidavits of qualified experts, phthalic anhydride was used as a modifier to control gelation and improve stability, and the goods were chemically modified maleic resins. The Revenue did not rebut that evidence or show that the goods were blends excluded by the notification.

Conclusion: The goods were held to be maleic resins within Notification No. 70/84 and the exemption was available to the assessee.

Ratio Decidendi: Where expert evidence shows that a resin product is a chemically modified maleic resin and it is not proved to be a blend excluded by the exemption notification, it falls within the notified description and is entitled to exemption.

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