https://www.taxtmi.com/caselaws?id=83789 A product described as a blend of estergum and modified phenolic resin, or rosin modified phenolic resin, was held not to fall within the specific description of phenol-formaldehyde resin in Notifications No. 190/82-C.E. and 241/82-C.E. The notifications were construed strictly because they used an express product description rather than the broader wording found in an earlier exemption notification, so the benefit did not extend to modified phenolic resins or blended resins. On the record, the product did not answer the notified description, and concessional duty was unavailable. The appeal therefore failed. en-us Mon, 28 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83789 A product described as a blend of estergum and modified phenolic resin, or rosin modified phenolic resin, was held not to fall within the specific description of phenol-formaldehyde resin in Notifications No. 190/82-C.E. and 241/82-C.E. The notifications were construed strictly because they used an express product description rather than the broader wording found in an earlier exemption notification, so the benefit did not extend to modified phenolic resins or blended resins. On the record, the product did not answer the notified description, and concessional duty was unavailable. The appeal therefore failed. Case-Laws Central Excise Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83789