https://www.taxtmi.com/caselaws?id=165952 Phenolic moulding powder made from phenol-formaldehyde resin was held to remain within the exemption for phenolic resins, including chemically modified phenolic resins, because added fillers and other ingredients did not alter its essential character or create a separate plastic material. The notification was construed by its plain words and commercial setting, and the product was not shown to have lost its identity as a resin. The levy of duty contrary to the notification was therefore unlawful, and the refund claim was maintainable for the period accepted by the court, with the limitation objection failing to that extent. en-us Thu, 16 Apr 1981 00:00:00 +0530 Wed, 20 Aug 2014 15:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165952 Phenolic moulding powder made from phenol-formaldehyde resin was held to remain within the exemption for phenolic resins, including chemically modified phenolic resins, because added fillers and other ingredients did not alter its essential character or create a separate plastic material. The notification was construed by its plain words and commercial setting, and the product was not shown to have lost its identity as a resin. The levy of duty contrary to the notification was therefore unlawful, and the refund claim was maintainable for the period accepted by the court, with the limitation objection failing to that extent. Case-Laws Central Excise Thu, 16 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165952