https://www.taxtmi.com/caselaws?id=81286 Maleic resin exemption under Notification No. 70/84 depended on whether the goods were chemically modified maleic resins or excluded blends with other artificial or synthetic resins. The chemical examiner's view was not decisive on classification or exemption eligibility. On affidavits from qualified experts, phthalic anhydride was used only as a modifier to control gelation and improve stability, so the product remained a chemically modified maleic resin. As the Revenue did not rebut that evidence or prove the goods were blended resins excluded by the notification, the goods fell within the notified description and exemption was available. en-us Tue, 09 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81286 Maleic resin exemption under Notification No. 70/84 depended on whether the goods were chemically modified maleic resins or excluded blends with other artificial or synthetic resins. The chemical examiner's view was not decisive on classification or exemption eligibility. On affidavits from qualified experts, phthalic anhydride was used only as a modifier to control gelation and improve stability, so the product remained a chemically modified maleic resin. As the Revenue did not rebut that evidence or prove the goods were blended resins excluded by the notification, the goods fell within the notified description and exemption was available. Case-Laws Central Excise Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81286