1988 (10) TMI 45

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....e stage in the process of manufacture of the final product, namely varnish. The product at the intermediate stage is nothing but a brown viscous sticky mass in an unfinished condition, incapable of being marketed in that condition. To that end there is the affidavit of one Dr. S.P. Potnis, the relevant excerpts whereof are as under :- "10. For a product to be resin it must be identifiable by wa....

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....;       * * *    "13. If one examines the product removed from kettle-I "brown sticky mass" this is not a solid and is a mixture of saturated polyester resin and metacresol solvent, it cannot be used therefore for textile fibre, it cannot be used for moulding, it cannot be used for FRP construction. * * *    ....

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....95;   * * *    "16. I further say that in case of product at stage I "brown sticky mass", apart from the know-how for adding the required solvent mixture and catalyst type and quantity, further modification/finishing requires specific equipment having facilities for heating, stirring, etc., which it is not available with any normal users/consumers of wire enamel/in....

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.... Further in Union Carbide India Ltd. v. Union of India and Others, [1986 (24) E.L.T. 169], it was held by the Supreme Court as under :- "6. It does seem to us that in order to attract excise duty the article manufactured must be capable of sale to a consumer. Entry 84 of List I of Schedule VII of the Constitution specifically speaks of "duties of excise on tobacco and other goods manufactured o....