1990 (9) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e erstwhile Central Excise Tariff. 2. Therespondents herein manufacture plastic laminated sheets and in the process of such manufacture, synthetic resins are used as intermediate products. The raw materials used are :- (1) melamine  (2) formaldehyde (3) phenol  (4) methanol (5) caustic soda  (6) hexamine (7) hydrochloric acid Formaldehyde is pumped into reaction vessel and thereafter, melamine is added with constant stiring. Hydrochloric Acid in very small quantity is added to bring down the PH (to accelerate the reaction). Thereafter, the temperature is increased to 60° to 80° as required and thereafter, the same is brought down to 60°. At that time, some quantity of Caustic Soda o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the resins. It is a resin in the form of resole state. In this connection, I may also state that the samples received by the Chief Chemist were in a hard solid mass state. From the above, obviously, they have been fully polymerised to solid state in transit period with the passage of time in view of the continuous reaction of polymerisation in the absence of addition of stabiliser. Moreover, melamine resins for laminating applications are low to moderate molecular weight polymers of melamine/melamine phenol and formaldehyde. These solutions tend to polymerise to an undilutable state on storage. They are known in the books as laminating resins. Item 15A(1) of the Central Excise Tariff includes liquid resin and has the clause whether or not ....