https://www.taxtmi.com/caselaws?id=166089 A duty-paid resin solution was not a new excisable commodity merely because the resin had changed from solid form to a liquid catalyst solution. In the absence of any finding of chemical alteration or change in the resin's identity, no fresh duty could be levied on the solution as a separate resin. The two-pack system was cleared and used together for immediate mixed application as zinc rich epoxy primer, so the components were treated as one functional product. On that basis, the product was assessable together as paint, not separately as a new resin. en-us Mon, 21 Feb 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166089 A duty-paid resin solution was not a new excisable commodity merely because the resin had changed from solid form to a liquid catalyst solution. In the absence of any finding of chemical alteration or change in the resin's identity, no fresh duty could be levied on the solution as a separate resin. The two-pack system was cleared and used together for immediate mixed application as zinc rich epoxy primer, so the components were treated as one functional product. On that basis, the product was assessable together as paint, not separately as a new resin. Case-Laws Central Excise Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166089