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2018 (6) TMI 1339 - AT - Central ExciseManufacture - classification - Captive consumption - intermediate product - Benefit of N/N. 67/95-CE dated 16.03.1995 - Resins - It appeared to Revenue that the said Resins were classifiable under chapter heading No.3909 of schedule to Central Excise Tariff Act, 1985 and said Resins were included in negative list, since negative list included said chapter heading No.3909 at Sl.No.20 of negative list of N/N. 50/2003-CE dated 10.06.2003 - Held that:- Identical issue decided in the case of M/S. BALAJI ACTION BUILDWELL VERSUS CCE, MEERUT-II [2016 (4) TMI 59 - CESTAT NEW DELHI], where it was held that The fact is that the preparation of impugned goods is in one stage process under controlled temperature and pH and addition of Ammonium Cloride Formic Acid in the processes, the emerging product being transferred to glue kitchen area for final use in bonding. The classification of the product as primary resin is not sustainable - demand not sustainable - appeal allowed - decided in favor of appellant.
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