https://www.taxtmi.com/caselaws?id=362512 Goods emerging after addition of hardener and used directly as bonding material were treated as prepared glue, not primary resin in Chapter 39, because Chapter Note 6 and the HSN Explanatory Notes support classification in prepared adhesive form rather than resin in primary form. As the primary-resin classification failed, the basis for denying exemption also failed, and the resulting duty demand and penalty were unsustainable. The dispute was decided in favour of the assessee, with consequential relief. en-us Tue, 03 Apr 2018 00:00:00 +0530 Thu, 28 Jun 2018 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362512 Goods emerging after addition of hardener and used directly as bonding material were treated as prepared glue, not primary resin in Chapter 39, because Chapter Note 6 and the HSN Explanatory Notes support classification in prepared adhesive form rather than resin in primary form. As the primary-resin classification failed, the basis for denying exemption also failed, and the resulting duty demand and penalty were unsustainable. The dispute was decided in favour of the assessee, with consequential relief. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362512