https://www.taxtmi.com/caselaws?id=1885 Friction dust manufactured from cashew nut shell liquid was treated as a phenol-formaldehyde polymer obtained by polycondensation, bringing it within Tariff Item No. 15A(1)(i) of the old Central Excise Tariff. Tariff Advice No. 7/81, which dealt only with copolymer beads and ion exchange resins, did not displace the earlier commodity-specific Tariff Advice No. 21/80 covering friction dust from cashew nut shell liquid. Technical evidence, including the Chief Chemist's retest, supported classification as a cured phenol-formaldehyde type phenoplast, while the residuary entry was not applicable. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1885 Friction dust manufactured from cashew nut shell liquid was treated as a phenol-formaldehyde polymer obtained by polycondensation, bringing it within Tariff Item No. 15A(1)(i) of the old Central Excise Tariff. Tariff Advice No. 7/81, which dealt only with copolymer beads and ion exchange resins, did not displace the earlier commodity-specific Tariff Advice No. 21/80 covering friction dust from cashew nut shell liquid. Technical evidence, including the Chief Chemist's retest, supported classification as a cured phenol-formaldehyde type phenoplast, while the residuary entry was not applicable. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1885