https://www.taxtmi.com/caselaws?id=363883 Intermediate products arising in the manufacture of particle boards were held to be prepared glue meant for direct use in bonding, not primary resin classifiable under Chapter 39. The Tribunal applied its earlier view on identical facts, relying on the manufacturing process, controlled production, addition of hardener, and Chapter Note 6 with the HSN explanatory material. On that basis, the product was found outside the Chapter 39 negative list, and denial of the area-based exemption under Notification No. 50/2003-CE was unsustainable. The duty demand on the intermediate product was therefore not maintainable. en-us Mon, 22 Jan 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363883 Intermediate products arising in the manufacture of particle boards were held to be prepared glue meant for direct use in bonding, not primary resin classifiable under Chapter 39. The Tribunal applied its earlier view on identical facts, relying on the manufacturing process, controlled production, addition of hardener, and Chapter Note 6 with the HSN explanatory material. On that basis, the product was found outside the Chapter 39 negative list, and denial of the area-based exemption under Notification No. 50/2003-CE was unsustainable. The duty demand on the intermediate product was therefore not maintainable. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363883