https://www.taxtmi.com/caselaws?id=78562 Padding solutions shown by chemical evidence to be aqueous condensation products based on urea and aldehyde were treated as resins in primary form, so the specific classification under sub-heading 3909.10 for urea resins prevailed over the broader heading 3809.00 for finishing agents under Interpretative Rule 3(a). On that basis, the consequential differential duty demand was also sustained, since it depended on the classification dispute and the notices were within the normal period. en-us Wed, 21 Apr 2010 00:00:00 +0530 Sat, 27 Nov 2010 11:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78562 Padding solutions shown by chemical evidence to be aqueous condensation products based on urea and aldehyde were treated as resins in primary form, so the specific classification under sub-heading 3909.10 for urea resins prevailed over the broader heading 3809.00 for finishing agents under Interpretative Rule 3(a). On that basis, the consequential differential duty demand was also sustained, since it depended on the classification dispute and the notices were within the normal period. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78562