https://www.taxtmi.com/caselaws?id=789534 A mixture of melamine and formaldehyde and phenol and formaldehyde used as adhesive in laminate manufacture was classified under Chapter 35-06 rather than Chapter 39-09. The Tribunal relied on its earlier decision in the assessee's own case and other accepted precedents, noting that those rulings had attained finality. The classification issue was resolved in favour of the assessee, and the demand, interest and penalty were set aside with consequential relief. en-us Fri, 27 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789534 A mixture of melamine and formaldehyde and phenol and formaldehyde used as adhesive in laminate manufacture was classified under Chapter 35-06 rather than Chapter 39-09. The Tribunal relied on its earlier decision in the assessee's own case and other accepted precedents, noting that those rulings had attained finality. The classification issue was resolved in favour of the assessee, and the demand, interest and penalty were set aside with consequential relief. Case-Laws Central Excise Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789534