https://www.taxtmi.com/caselaws?id=40851 Cross-linking agents used in textile processing did not fall within Entry 15A of the Central Excise Tariff because they remained low molecular weight precondensates and had not acquired the character of resin. The goods were formed from urea or modified urea or cyclic urea derivatives with formaldehyde, were applied in textile mills, and reacted with cellulose in fabrics at the stage of use. On that basis, the tariff entry directed at resin did not cover them, and the classification dispute was resolved in favour of the assessee. en-us Thu, 30 Jun 1977 00:00:00 +0530 Sat, 15 May 2010 12:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40851 Cross-linking agents used in textile processing did not fall within Entry 15A of the Central Excise Tariff because they remained low molecular weight precondensates and had not acquired the character of resin. The goods were formed from urea or modified urea or cyclic urea derivatives with formaldehyde, were applied in textile mills, and reacted with cellulose in fabrics at the stage of use. On that basis, the tariff entry directed at resin did not cover them, and the classification dispute was resolved in favour of the assessee. Case-Laws Central Excise Thu, 30 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40851