https://www.taxtmi.com/caselaws?id=80421 Mixing duty-paid resin with fillers and fibres can result in a commercially distinct dough moulding compound that is separately dutiable as a new excisable product under Item 15A(1). The fact that the process is described as a simple physical mixture does not prevent excise levy where the finished commodity loses its identity as resin. Earlier decisions on phenolic moulding powder and exemption notifications were distinguished on their facts and on the relevant period. Input-duty credit on the resin remains available under Rule 56A where the rules permit, so classification and duty liability may stand alongside credit relief on the duty-paid input. en-us Wed, 17 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80421 Mixing duty-paid resin with fillers and fibres can result in a commercially distinct dough moulding compound that is separately dutiable as a new excisable product under Item 15A(1). The fact that the process is described as a simple physical mixture does not prevent excise levy where the finished commodity loses its identity as resin. Earlier decisions on phenolic moulding powder and exemption notifications were distinguished on their facts and on the relevant period. Input-duty credit on the resin remains available under Rule 56A where the rules permit, so classification and duty liability may stand alongside credit relief on the duty-paid input. Case-Laws Central Excise Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80421