2005 (10) TMI 311

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....na, SDR, for the Appellant. Shri C.S. Lodha, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein who are manufacturers of coating paints based on epoxide resins and pure polyester resins falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985, filed classification list dated 4-3-1993 classifying epoxide res....

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....ring the period covered by these appeals. Show Cause Notices were issued on the above basis, proposing recovery of differential duty. The Commissioner (Appeals) set aside the adjudication orders, following the Tribunal's decision reported in 1999 (114) E.L.T. 972 in the case of CCE, Meerut v. Asian Paints, and allowed the appeal of the assessees. Hence these appeals by the Revenue. 2. We h....

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.... of 35% ad valorem in terms of Notification 14/92, dated 1-3-1992 as amended vide Notification 20/93, dated 1-3-1993, as Serial No. 43 of Notification 14/92 which the department states in the notices as being the relevant notification to cover the products in dispute, itself covers only "all goods, other than polyurethanes falling under CET sub-heading 3909.60 and waste, parings and scrap of flexi....

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....ion 133/86 to epoxide resins and polyester resins falling under CET sub-headings 3907.30 and 3907.99, respectively. We also note that in the case of CCE, Calculta-II v. Berger Paints India Ltd. 2001 (131) E.L.T. 50, the Tribunal has extended the benefit of Notification 133/86 to mixtures of epoxide resins/polyester resins. 4. In the light of the above decision and also noting that the noti....