https://www.taxtmi.com/caselaws?id=88349 Prescol Glue grades G, L, PW and TUL was classified as a synthetic resin under Tariff Item 15A(1) because it was manufactured by a condensation process and fell within the entry covering aminoplasts and condensation products, including products that were modified or polymerised. The classification turned on the condition in which the product was cleared from the factory: it was removed in powder form as a resin and became glue only after later mixing with other ingredients. Its water solubility and low molecular weight did not exclude it from Item 15A(1). Tariff Item 68, being residuary, could apply only if the specific entry was inapplicable, which was not the case. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88349 Prescol Glue grades G, L, PW and TUL was classified as a synthetic resin under Tariff Item 15A(1) because it was manufactured by a condensation process and fell within the entry covering aminoplasts and condensation products, including products that were modified or polymerised. The classification turned on the condition in which the product was cleared from the factory: it was removed in powder form as a resin and became glue only after later mixing with other ingredients. Its water solubility and low molecular weight did not exclude it from Item 15A(1). Tariff Item 68, being residuary, could apply only if the specific entry was inapplicable, which was not the case. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88349