https://www.taxtmi.com/caselaws?id=116634 Epoxy resin and polyester resin coating powders were treated as Chapter 39 goods, and the issue was their eligibility for the concessional rate under Notification No. 133/86-C.E. The analysis notes that prior Tribunal decisions had extended the notification to epoxide resins, polyester resins and mixtures thereof, and that the notification was not limited to resins in their most elementary form. Note 6 to Chapter 39 and the explanatory material also recognised powder-form resins, including moulding powders with permissible additives such as fillers, colouring matter and stabilisers, as falling within the relevant scope. As the Revenue did not show that the additions took the goods outside the notification, the products were held eligible for the concession. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 13:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116634 Epoxy resin and polyester resin coating powders were treated as Chapter 39 goods, and the issue was their eligibility for the concessional rate under Notification No. 133/86-C.E. The analysis notes that prior Tribunal decisions had extended the notification to epoxide resins, polyester resins and mixtures thereof, and that the notification was not limited to resins in their most elementary form. Note 6 to Chapter 39 and the explanatory material also recognised powder-form resins, including moulding powders with permissible additives such as fillers, colouring matter and stabilisers, as falling within the relevant scope. As the Revenue did not show that the additions took the goods outside the notification, the products were held eligible for the concession. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116634