https://www.taxtmi.com/caselaws?id=389831 Captively consumed resins used to manufacture laminates, plywood and boards were treated as prepared adhesives and glues based on formaldehyde resins classifiable under Chapter Heading 3506, in light of the Office Memorandum dated 01.06.2012. On that basis, the goods fell within the exempted entry under Notification No. 50/2003-CE rather than the excluded category under Chapter Heading 3909. The classification and exemption position meant no duty was payable, and the demand was unsustainable. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389831 Captively consumed resins used to manufacture laminates, plywood and boards were treated as prepared adhesives and glues based on formaldehyde resins classifiable under Chapter Heading 3506, in light of the Office Memorandum dated 01.06.2012. On that basis, the goods fell within the exempted entry under Notification No. 50/2003-CE rather than the excluded category under Chapter Heading 3909. The classification and exemption position meant no duty was payable, and the demand was unsustainable. Case-Laws Central Excise Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389831