https://www.taxtmi.com/caselaws?id=106854 Classification of phenol formaldehyde resins under sub-heading 3909.51, rather than as other phenolic resins under sub-heading 3909.59, turned on whether the chemical test material established that the goods were modified phenolic resins. The earlier report described the sample only as phenolic resin in lumps and did not exclude phenol formaldehyde resin, while the later report was not shown to have been furnished to the assessee. On the available record, there was insufficient material to show that the goods differed from the declared product, so the departmental classification was not sustained and relief was given to the assessee. en-us Tue, 30 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106854 Classification of phenol formaldehyde resins under sub-heading 3909.51, rather than as other phenolic resins under sub-heading 3909.59, turned on whether the chemical test material established that the goods were modified phenolic resins. The earlier report described the sample only as phenolic resin in lumps and did not exclude phenol formaldehyde resin, while the later report was not shown to have been furnished to the assessee. On the available record, there was insufficient material to show that the goods differed from the declared product, so the departmental classification was not sustained and relief was given to the assessee. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106854