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    <title>2003 (8) TMI 414 - CESTAT, MUMBAI</title>
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    <description>Chemical test reports on record showed the goods to be modified phenolic resin and not phenol formaldehyde resin, and that finding had already been relied on in the orders-in-original. In rectification proceedings, no material was produced to displace the earlier conclusion or to show any error apparent in the final order. The determination that the goods were other than phenolic formaldehyde resins was therefore maintained, and the rectification request was accepted with rejection of the appeals.</description>
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      <description>Chemical test reports on record showed the goods to be modified phenolic resin and not phenol formaldehyde resin, and that finding had already been relied on in the orders-in-original. In rectification proceedings, no material was produced to displace the earlier conclusion or to show any error apparent in the final order. The determination that the goods were other than phenolic formaldehyde resins was therefore maintained, and the rectification request was accepted with rejection of the appeals.</description>
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