https://www.taxtmi.com/caselaws?id=83415 The amended Central Excise Tariff Item 15A covered materials in liquid or pasty form, including emulsions, dispersions and solutions, and this wider wording supported classification of Morarfloc under Item 15A rather than Item 68. On the evidence, the product was treated as an aqueous solution with substantial water content, not a fully manufactured resin outside the amended entry. The earlier classification history was relevant only to the pre-amendment period, and reliance on the chemist's report was found unobjectionable. The assessee's challenge to the demand and refusal of refund therefore failed. en-us Thu, 11 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83415 The amended Central Excise Tariff Item 15A covered materials in liquid or pasty form, including emulsions, dispersions and solutions, and this wider wording supported classification of Morarfloc under Item 15A rather than Item 68. On the evidence, the product was treated as an aqueous solution with substantial water content, not a fully manufactured resin outside the amended entry. The earlier classification history was relevant only to the pre-amendment period, and reliance on the chemist's report was found unobjectionable. The assessee's challenge to the demand and refusal of refund therefore failed. Case-Laws Customs Thu, 11 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83415