Nylon resins defined as polyamide resins for concessional excise duty purposes, clarifying taxable scope and terminology. The Board examined whether the expression nylon resins in Notification No. 241/82-C.E. includes polyamide resins, finding that commercial usage and technical literature show substantial overlap between 'nylon' and 'polyamide' so that 'nylon resins' could legitimately be read to refer to 'polyamide resins'; a later notification uses 'polyamide' to remove doubt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nylon resins defined as polyamide resins for concessional excise duty purposes, clarifying taxable scope and terminology.
The Board examined whether the expression nylon resins in Notification No. 241/82-C.E. includes polyamide resins, finding that commercial usage and technical literature show substantial overlap between 'nylon' and 'polyamide' so that 'nylon resins' could legitimately be read to refer to 'polyamide resins'; a later notification uses 'polyamide' to remove doubt.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
