https://www.taxtmi.com/caselaws?id=754883 The CESTAT Chandigarh held that a mixture of Melamine Formaldehyde Resin and Cardanol Phenolic Formaldehyde used as adhesive/glue/resin for manufacturing laminates is classifiable under Chapter 35-06, not Chapter 39-09 as claimed by the Department. The Tribunal relied on established precedents including Virgo Industries and Wood Stock Laminates cases. The Revenue failed to establish marketability of the product through market inquiry or prove commercial buying/selling. Additionally, substantial demand up to December 2010 was time-barred as the Department had knowledge of Melamine Formaldehyde usage since 2006 but issued show cause notice after normal limitation period expired. Appeal allowed. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754883 The CESTAT Chandigarh held that a mixture of Melamine Formaldehyde Resin and Cardanol Phenolic Formaldehyde used as adhesive/glue/resin for manufacturing laminates is classifiable under Chapter 35-06, not Chapter 39-09 as claimed by the Department. The Tribunal relied on established precedents including Virgo Industries and Wood Stock Laminates cases. The Revenue failed to establish marketability of the product through market inquiry or prove commercial buying/selling. Additionally, substantial demand up to December 2010 was time-barred as the Department had knowledge of Melamine Formaldehyde usage since 2006 but issued show cause notice after normal limitation period expired. Appeal allowed. Case-Laws Central Excise Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754883