https://www.taxtmi.com/highlights?id=82021 Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside. en-us Tue, 08 Oct 2024 08:20:45 +0530 Tue, 08 Oct 2024 08:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82021 Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside. Highlights Central Excise Tue, 08 Oct 2024 08:20:45 +0530 https://www.taxtmi.com/highlights?id=82021