https://www.taxtmi.com/caselaws?id=165875 The judgment addressed the classification of Ion Exchange Resin under the Central Excise Tariff, focusing on Tariff Item 15A(1)(ii). Parties disputed whether the resin should be classified based on resinous properties. Testing was ordered to determine resinous properties, with classification under Tariff Item 15A(1)(ii) for resinous resin and Tariff Item 68 for non-resinous resin. Duty implications were clarified, with duty to be charged from the effective date of the relevant tariff item. The judgment concluded by directing testing of all Ion Exchange Resin varieties for accurate classification under the Central Excise Tariff. en-us Mon, 24 May 1982 00:00:00 +0530 Thu, 14 Aug 2014 12:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165875 The judgment addressed the classification of Ion Exchange Resin under the Central Excise Tariff, focusing on Tariff Item 15A(1)(ii). Parties disputed whether the resin should be classified based on resinous properties. Testing was ordered to determine resinous properties, with classification under Tariff Item 15A(1)(ii) for resinous resin and Tariff Item 68 for non-resinous resin. Duty implications were clarified, with duty to be charged from the effective date of the relevant tariff item. The judgment concluded by directing testing of all Ion Exchange Resin varieties for accurate classification under the Central Excise Tariff. Case-Laws Central Excise Mon, 24 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165875