https://www.taxtmi.com/caselaws?id=74301 Resorcinol formaldehyde aqueous solution was treated as an A stage resin (resol) prepared in situ, and technical material showed it had the recognised resin character and function used in tyre cord adhesion. On that basis, it was classifiable as resin under Tariff Item 15-A and liable to excise duty, even though it was used for captive consumption and not marketed. The later show cause notice was held to be only a correction of the description in the earlier notice, not a fresh notice creating a new cause. Limitation therefore was not barred, and the duty demand was sustained. en-us Thu, 12 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 10:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74301 Resorcinol formaldehyde aqueous solution was treated as an A stage resin (resol) prepared in situ, and technical material showed it had the recognised resin character and function used in tyre cord adhesion. On that basis, it was classifiable as resin under Tariff Item 15-A and liable to excise duty, even though it was used for captive consumption and not marketed. The later show cause notice was held to be only a correction of the description in the earlier notice, not a fresh notice creating a new cause. Limitation therefore was not barred, and the duty demand was sustained. Case-Laws Central Excise Thu, 12 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74301