https://www.taxtmi.com/caselaws?id=166611 Phenolic moulding powder was treated as falling within Notification No. 122/71 as a phenolic resin eligible for concessional excise duty. The notification extended the exemption to phenolic resins, including chemically modified and liquid phenolic resins, and excluded only blends of phenolic resins with other artificial or synthetic resins. Because the product remained a phenolic resin despite fillers and additives, it was not confined to a narrower category of "pure" resins. The exemption was therefore applied on the basis that modification alone does not remove the product from the notified class unless it becomes a blend with other resins. en-us Tue, 30 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166611 Phenolic moulding powder was treated as falling within Notification No. 122/71 as a phenolic resin eligible for concessional excise duty. The notification extended the exemption to phenolic resins, including chemically modified and liquid phenolic resins, and excluded only blends of phenolic resins with other artificial or synthetic resins. Because the product remained a phenolic resin despite fillers and additives, it was not confined to a narrower category of "pure" resins. The exemption was therefore applied on the basis that modification alone does not remove the product from the notified class unless it becomes a blend with other resins. Case-Laws Central Excise Tue, 30 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166611