1978 (9) TMI 54

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....Additional Secretary and D.N. Lal Joint Secretary]. -  Government of India have considered the points raised in the Revision Application and those urged during the course of the personal hearing and have examined the records of the case. 2. The petitioners have urged that explanation of the notfn. No. 122/71, dated 1-6-1971 talks of chemically modified phenolic resins it does not cover any....

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....le 173J of Central Excise Rules, 1944. They had indicated the full description, composition and nature of the goods in the classification list. It was explained that capolyte C.P involved was fased on DELTA-3 Carene with phenolic and that C.P. stande-carene phenol. They have, therefore urged that rule 10A is not applicable in this case. In this context, they have cited the judgment of Madras High ....