https://www.taxtmi.com/caselaws?id=73277 Aqueous Solution of Phenol Formaldehyde, for the period before the 1 March 1982 amendment to Tariff Item 15A, was held not to fall within Tariff Item 15A(1) of the Central Excise Tariff. The classification issue was treated as governed by an earlier Delhi High Court decision covering the same commodity and the same pre-amendment period, so the same tariff treatment had to follow that binding ruling. On that basis, the product could not be brought within the tariff item concerned, and the appeal succeeded. en-us Thu, 10 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73277 Aqueous Solution of Phenol Formaldehyde, for the period before the 1 March 1982 amendment to Tariff Item 15A, was held not to fall within Tariff Item 15A(1) of the Central Excise Tariff. The classification issue was treated as governed by an earlier Delhi High Court decision covering the same commodity and the same pre-amendment period, so the same tariff treatment had to follow that binding ruling. On that basis, the product could not be brought within the tariff item concerned, and the appeal succeeded. Case-Laws Central Excise Thu, 10 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73277