TaxTMI 
TaxTMI 
2018 (2) TMI 365
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....ournment. In the matter the main counsel is not available. After appreciating the facts of the case, we find that the case is identical and similar with two appeals filed by M/s Greenply Industries Ltd. and M/s Archidply Industries Ltd. Thereafter, we attached the appeal along with two appeals mentioned herein above, as the issue is identical in all the appeals. 2. The appellants are in appeal against the impugned order, demanding duty on intermediate products immerges namely Urea Formaldehyde Resin, Phenol Formaldehyde Resin and Melamine Formaldehyde Resin. The facts of the case in all the matters are identical, therefore, all the appeals are taken up for disposal by a common order. 3. The facts in brief are as under:- "The brief facts....
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.... obtained resins by mixing melamine/phenol, formaldehyde and other chemicals for use as adhesive in the manufacture of laminates. He referred to the exclusion note contained in HSN Explanatory Notes in Chapter 39, which clearly excludes from Chapter 39 such preparation specifically formulated for use as adhesives and contended that once a preparation is for use as adhesives, the same will get classified under heading 3506 and not under Chapter 39. He also argued that cross examination of Dr.Nath, Joint Director of IPIRTI whose test reports have been relied upon in the show cause notice and of another chemical examiner Shri Purushotam Kumar Sharma has brought out that these preparations are capable of being used/usually used as adhesives and....
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....ote made in HSN adds support to the same. The Revenue s assertion that addition of hardening agent does not take away the basic property of the product being a resin is not sustainable in the present dispute. Addition of NH4CL as hardening agent in the reactor/kettle before the resultant product is sent to glue kitchen for use in binding purpose has relevance to decide the issue. Prepared glue as it emerges is put into use in the binding section along with other inputs like wax, NH4CL and water for final binding. Chapter 35 covers glues. CETH covers Prepared glues and other prepared adhesives, not elsewhere specified or included. CETH Item No. 3506 99 91 covers synthetic glue with phenol urea or cresol (with formaldehyde) as the main compon....
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....e reasons cited above. 17. Regarding purchase of resin reactor from Alex Engineering Works, it is seen that Revenue placed reliance on purchase order which mentioned the product as MF Resin Reactor . The appellants have contended that there are various types of equipments and machineries available for use in their type of industry. The suppliers of machinery made visits and had detailed discussions, thereafter the decision was to supply equipments of description appearing in their invoices of March, April, August and September, 2009. The details of description in these invoices were also relied upon in the show cause notice and it is apparent that the description of equipments supplied by Alex Engineering Works were different in name and ....