https://www.taxtmi.com/caselaws?id=78597 Melamine-formaldehyde resin and urea-formaldehyde resin, though described as finishing or dye-fixing agents, were treated as aqueous solutions of those resins and therefore as resins in primary form. Heading 39.09 was held to be the more specific tariff entry than the broader functional description under Heading 38.09, so classification fell under sub-headings 3909.10 and 3909.20. Once that classification was accepted, excise duty on the clearances for the relevant period followed as a consequential liability and was recoverable. The commentary states that the classification and related duty demand were upheld in favour of the Revenue. en-us Tue, 13 Apr 2010 00:00:00 +0530 Wed, 01 Dec 2010 23:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78597 Melamine-formaldehyde resin and urea-formaldehyde resin, though described as finishing or dye-fixing agents, were treated as aqueous solutions of those resins and therefore as resins in primary form. Heading 39.09 was held to be the more specific tariff entry than the broader functional description under Heading 38.09, so classification fell under sub-headings 3909.10 and 3909.20. Once that classification was accepted, excise duty on the clearances for the relevant period followed as a consequential liability and was recoverable. The commentary states that the classification and related duty demand were upheld in favour of the Revenue. Case-Laws Central Excise Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78597