https://www.taxtmi.com/caselaws?id=328084 A product based on acrylic monomers and described as an aqueous synthetic resin emulsion was treated as an acrylic polymer in primary form, so it fell under Chapter Heading 3906.90 and not the residuary Chapter Heading 3911. The same classification logic applied to the similar product Triton AE, which was accepted under Chapter Heading 3906 and therefore qualified for the benefits available under Notification No. 14/92-C.E. The result, as stated in the text, was in favour of the assessee, with duty required to be re-quantified on the admissible notification benefit and no penalty sustained. en-us Tue, 20 Oct 2015 00:00:00 +0530 Thu, 26 May 2016 08:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328084 A product based on acrylic monomers and described as an aqueous synthetic resin emulsion was treated as an acrylic polymer in primary form, so it fell under Chapter Heading 3906.90 and not the residuary Chapter Heading 3911. The same classification logic applied to the similar product Triton AE, which was accepted under Chapter Heading 3906 and therefore qualified for the benefits available under Notification No. 14/92-C.E. The result, as stated in the text, was in favour of the assessee, with duty required to be re-quantified on the admissible notification benefit and no penalty sustained. Case-Laws Central Excise Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328084