https://www.taxtmi.com/caselaws?id=41133 The Government determined that the products, Super Beckamine 27-566 and Beckamine 3530-50, were not eligible for exemption under notification 156/65 as they were classified as resinous materials falling under Item 15A (i) of the Central Excise Tariff. The initial ruling that the products were modified alkyd resins was overturned, with the Government concluding that the products were urea/melamine resins based on technical information. The Government rejected the estoppel argument and emphasized the manufacturing process and industry references supporting the classification of the products as synthetic resins, ultimately denying the exemption and assessing the products under the tariff. en-us Thu, 31 Aug 1978 00:00:00 +0530 Fri, 21 May 2010 12:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41133 The Government determined that the products, Super Beckamine 27-566 and Beckamine 3530-50, were not eligible for exemption under notification 156/65 as they were classified as resinous materials falling under Item 15A (i) of the Central Excise Tariff. The initial ruling that the products were modified alkyd resins was overturned, with the Government concluding that the products were urea/melamine resins based on technical information. The Government rejected the estoppel argument and emphasized the manufacturing process and industry references supporting the classification of the products as synthetic resins, ultimately denying the exemption and assessing the products under the tariff. Case-Laws Central Excise Thu, 31 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41133