https://www.taxtmi.com/caselaws?id=74634 Phenolic resin lamp capping cement Grade PR/707 remained covered by Notification No. 122/71-C.E. because the product was phenol formaldehyde synthetic resin with marble dust used only as an inorganic filler. The notification excluded blends of phenolic resins with other artificial or synthetic resins, not mixtures containing inert fillers. As no other artificial or synthetic resin was present, the filler did not take the product outside the exemption. The product was therefore entitled to concessional assessment, and the denial of the concession was set aside. en-us Thu, 20 Dec 1984 00:00:00 +0530 Fri, 10 Jun 2011 11:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74634 Phenolic resin lamp capping cement Grade PR/707 remained covered by Notification No. 122/71-C.E. because the product was phenol formaldehyde synthetic resin with marble dust used only as an inorganic filler. The notification excluded blends of phenolic resins with other artificial or synthetic resins, not mixtures containing inert fillers. As no other artificial or synthetic resin was present, the filler did not take the product outside the exemption. The product was therefore entitled to concessional assessment, and the denial of the concession was set aside. Case-Laws Central Excise Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74634