https://www.taxtmi.com/caselaws?id=167374 Diglycidyl ether of bisphenol A was held not to fall under Item 15A(1)(i) because the tariff covered only a product that was itself a condensation, polycondensation or polyaddition polymer. The material was found to be a low-molecular-weight epoxide ether used as an intermediate for further curing to produce epoxy resin, not a resin polymer at the stage of clearance. Technical literature and expert opinion supported that characterisation, and the presence or absence of a by-product was not decisive. On that basis, the goods were not classifiable as a resin polymer under Item 15A(1)(i), and the classification adopted by the lower authorities could not stand. en-us Wed, 08 May 1985 00:00:00 +0530 Wed, 17 Dec 2014 17:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167374 Diglycidyl ether of bisphenol A was held not to fall under Item 15A(1)(i) because the tariff covered only a product that was itself a condensation, polycondensation or polyaddition polymer. The material was found to be a low-molecular-weight epoxide ether used as an intermediate for further curing to produce epoxy resin, not a resin polymer at the stage of clearance. Technical literature and expert opinion supported that characterisation, and the presence or absence of a by-product was not decisive. On that basis, the goods were not classifiable as a resin polymer under Item 15A(1)(i), and the classification adopted by the lower authorities could not stand. Case-Laws Central Excise Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167374