TaxTMI 
TaxTMI 
1983 (8) TMI 272
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....ants. Shri Vijaya Zutshi, SDR, for the Respondent. ORDER This is a revision application addressed to the Central Government (now transferred to the Appellate Tribunal under Section 35P) against the Order-in-Appeal No. 478-B of 1979 issued under F. No. 194/63/76-CX. V(A), dated 6-11-1979 passed by the central Board of Excise & Customs, New Delhi. 2. In this case, the appellants declared th....
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....of excise leviable thereon as is in excess of the rate specified in the corresponding entry in column (3) of the said Table : ............. ............ 3. Phenolic resins ...... Explanation : For the purposes of this notification :      ....     ....     .... (iii) the expression "phenolic resins" means syn....
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....rred. His main contention was that product manufactured by the appellants is Phenolic resin which is known as phenolic moulding powder and is not blended with any artificial or synthetic resin. 4. Shri Mookherjee stated that even the Government, by its order No. 270 of 1982, has taken a view that "Phenol Formaldehyde Moulding Powder" which is obtained by chemical reaction of phenolic resins ....
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....d even the Government is in the favour of the appellants, in the case before us, the appellants, namely, the Plastic Powders Pvt. Ltd., Calcutta were denied the benefit of the notification on the ground that it applies only to "pure resins". He also stated that the Government had withdrawn a case in a similar matter from the Orissa High Court on 13-11-1980. 5. Smt. Zutshi defended very vehem....