2019 (12) TMI 714

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....BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Present for the Appellants: Mr. R.K. Hasija And Vikrant Kackria, Advocates Present for the Respondent: MR. Tarun Kumar, Authorised Representative ORDER PER ASHOK JINDAL As the issue involved in all the appeals is common, therefore, all the appeals are being decided by a common order. 2. The facts of ....

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.... eligible for exemption under Notification No. 67/95-CE dt. 16.03.1995 as the final product of the appellants is fully exempted from duty. The Department was of the view that duty is payable on these resins by the appellants, therefore, various show cause notices were issued to the appellants to demand the duty on these resins along with interest and penalties were also imposed. Against the said o....

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....ther submit that as per the Office Memorandum No. 46016/41/2012 PC-II, Government of India, Ministry of Chemicals & Fertilizers, Department of Chemicals & Petrochemicals dated 1st June 2012, the position has been clarified that prepared Adhesives/glues based on Phenol Formaldehyde (PF), Urea Formaldehyde (UF), Melamine Formaldehyde (MF) used to manufacture plain and prelaminated particle board, pl....

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....y is that whether the resins captively consumed by the appellants namely Phenol Formaldehyde (PF), Urea Formaldehyde (UF), Melamine Formaldehyde (MF) used to manufacture plain and pre-laminated particle boards or laminates are classifiable under Tariff Heading 3909 or 3506 of the Central Excise Tariff Act or not? The said position has been clarified by the Office Memorandum dated 1st June 2012 m....