Classification of Sodium Rosinate/Aluminium Rosinate - Regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been raised as to whether Sodium Rosinate/Aluminium Rosinate arising at an intermediate stage in the course of manufacture of paper and paper board should be classifiable as derivatives of Rosin under Chapter 38 or not. 2. The issue was discussed in the North Zone Tariff-cum-General Conference of Collectors of Central Excise held at New Delhi on the 27th and 28th May, 1987. The problem relates to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....86-C.E., dated 3-4-1986, there is a set-off of duty paid on rosin used as an input in the manufacture of paper or paper board for payment of duty on paper and paper board. The Deputy Chief Chemist, who was present at the Conference, pointed out that this set-off would be rendered meaningless if resinates at the intermediate stage in the manufacture of paper or paper board are subjected to excise d....