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of <h1>Circular Clarifies 'Nylon Resins' Includes 'Polyamide Resins' for Concessional Excise Duty Under Notification No. 241/82-C.E.</h1> The circular clarifies that under Notification No. 241/82-C.E., the term 'nylon resins' is intended to include 'polyamide resins' for the purposes of concessional excise duty. Initially, 'nylon' was a trade name for specific varieties but has since become a generic term for polyamide polymers. Despite technical distinctions between nylon and other polyamides, commercially and for excise purposes, they are treated as equivalent. The Board concludes that 'nylon resins' in the notification refers to 'polyamide resins,' and the newer Notification No. 133/86-C.E. explicitly uses 'polyamide' to eliminate any ambiguity.
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