https://www.taxtmi.com/caselaws?id=167294 Technical expressions in an exemption notification must be construed in their scientific and commercial sense where the notification gives no definition. On that basis, one resin product containing maleic anhydride was treated as a maleic resin, while the remaining products containing fumaric acid were treated as alkyd resins and thus fell within the exempt category because they were neither maleic nor phenolic resins. The text also notes that a past-period duty demand raised without the required notice was void, but a later demand could survive where the assessments were provisional and had not been finalised. en-us Mon, 09 Apr 1984 00:00:00 +0530 Mon, 15 Dec 2014 13:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167294 Technical expressions in an exemption notification must be construed in their scientific and commercial sense where the notification gives no definition. On that basis, one resin product containing maleic anhydride was treated as a maleic resin, while the remaining products containing fumaric acid were treated as alkyd resins and thus fell within the exempt category because they were neither maleic nor phenolic resins. The text also notes that a past-period duty demand raised without the required notice was void, but a later demand could survive where the assessments were provisional and had not been finalised. Case-Laws Central Excise Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167294