1983 (8) TMI 179

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....off, Advocate, for the Appellants. Mrs. Vijay Zutshi, S.D.R., for the Respondents. [Order per: V.S. Rama Devi, Member (J)]. - This is a revision application filed by the appellants before the Central Government which is now transferred to the Appellate Tribunal under sub-section (2) of Section 35P of the Central Excises and Salt Act, 1944. 2. The issue involved in this appeal is whether ....

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....nd is not a finished synthetic resin as is known in commerce, trade or scientific terms. He stated that it is only an intermediary product normally generated during the process of manufacture of synthetic resins by the conventional processes. He clarified that the appellants do not have even the equipments to manufacture phenol formaldehyde from the aqueous solution by following an elaborate proce....