1989 (12) TMI 177

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....y on business in the manufacture and sale, inter alia of paints and varnishes. They also manufacture certain intermediate products like synthetic or artificial resins which are solely used for captive consumption in the manufacture of paints and varnishes. The products in dispute in this appeal are Polymethyl Methacrylate Resins, namely - (a) Acrylic Copolymer Solution for Refinish (b) Adhesive Promoting Resin for Refinish (c) Acrylic Resin (d) Acrylic Copolymer Solution for DSA White The appellants described the abovementioned goods as Polymethyl Methacrylate Resins following under Item 15A of the Schedule to the Central Excise Tariff and claimed the benefit of partial exemption from duty in terms of Notification 241/82, dated 1-11-19....

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.... characteristics of the goods. There is no dispute regarding the contents of the standard Text books but the point of dispute in the instant case as whether product obtained by copolymerisation of other acrylic monomers can be accommodated in the description of goods covered by Notification No. 241/82, dated 1-11-1982 or not. The instant products are classifiable under Tariff Item No. 15A(1) as per Central Excise Tariff. Now as regards to the partial/concessional rate of C.E. Duty as per Notification No. 241/82, dated 1-11-1982 it can only be extended when the products are polymethyl methacrylate. In this case the products like (a) Acrylic copolymer solution for refinish (73-1101) (b) Adhesive promoting resin for refinish (73-1002) (c) Acry....

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....ample, polyethylene, polytetrahaloethylenes, poly-isobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumaroneindene resins); regenerated cellulose, cellulose nitrate, cellulose acetate and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre; hardened proteins (for example, hardened casein and hardened gelatin) natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyc....