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.

---

---

---