Resins classified under Heading 3909 are on the negative list per notification 50/2003, not exempt from excise duties.

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....Since the products, in question, are the resins specifically covered by sub-heading no.3909, prima facie, goods are correctly classifiable under Heading no.3909 and hence being in the negative list of the notification no.50/2003, would not be eligible for exemption - AT....