1982 (5) TMI 181

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....ge Resin. The process of manufacture consists of first producing Divinyl Benzene Co-polymer Beads (hereinafter called D.V.B. Beads) and thereafter subjecting the beads to certain processes which result in the final product, viz. Ion Exchange Resins. In the case of M/s. Tulsi Fine Chemical Industries (Pvt.) Ltd., Pune, M/s. Resinous Chemical Product, Trichur and M/s. Chemi-tech Pvt. Ltd., Trivandrum the Appellate Collectors have held that the product (Ion Exchange Resin) is not classifiable under Tariff item 15A (1)(ii) of Central Excise Tariff. On a tentative view that these orders of the Appellate Collectors were not correct, the Government issued show cause notices to the three parties under section 36(2) of the Central Excises & Salt Act....

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....in' to describe that product would not lead to the conclusion that the product has resinous properties. They have argued that the moment the D.V.B. beads, which are a resin, are subjected to further treatment, an entirely new product emerges and this product may or may not have resinous properties. In one case, namely, that of Tulsi Fine Chemical Industries, some samples of the Ion Exchange Resins were tested by the Chief Chemist who had reported that the samples did not have resinous properties. It is, however, not clear as to whether each variety of Ion Exchange Resins manufactured by the party was tested by the Chief Chemist. The parties have further submitted that on the question of assessment of Ion Exchange Resin the Central Board of ....