https://www.taxtmi.com/caselaws?id=73455 Classification of CALPOL turned on the definition of "maleic resin" in the exemption notification itself, not on general scientific descriptions. The product was made by polycondensation of maleic anhydride with polyhydric alcohols and then modified with other acids, while styrene was used as a diluent. Expert reports could assist on composition, but could not displace the legal meaning supplied by the notification. On that material, the product satisfied the essential ingredients of the notified description, and the presence of styrene did not exclude it from exemption. The product was therefore treated as maleic resin and the exemption claim succeeded. en-us Mon, 20 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 11:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73455 Classification of CALPOL turned on the definition of "maleic resin" in the exemption notification itself, not on general scientific descriptions. The product was made by polycondensation of maleic anhydride with polyhydric alcohols and then modified with other acids, while styrene was used as a diluent. Expert reports could assist on composition, but could not displace the legal meaning supplied by the notification. On that material, the product satisfied the essential ingredients of the notified description, and the presence of styrene did not exclude it from exemption. The product was therefore treated as maleic resin and the exemption claim succeeded. Case-Laws Central Excise Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73455