TMI Blog1990 (9) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... alasundaram, Member (J)]. The dispute for resolution in this appeal is the excisability or otherwise of synthetic resins, an intermediate product, arising in the process of manufacture of the final products - plastic laminated sheets - under T.I. 15A(i) of the erstwhile Central Excise Tariff. 2. Therespondents herein manufacture plastic laminated sheets and in the process of such manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ype of solution are technically known as resins. Classification lists were filed in respect of the synthetic catalysed precondensate solution. Samples were drawn and tested. The test report is as follows :- resin. TN. 3 : The sample is in the form of viscous colourless liquid. It is amino plast, synthetic resin. S-555 The sample is in the form of viscous liquid. It is a phenolic resin (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solutions immediately after its preparation are not the resins. It is a resin in the form of resole state. In this connection, I may also state that the samples received by the Chief Chemist were in a hard solid mass state. From the above, obviously, they have been fully polymerised to solid state in transit period with the passage of time in view of the continuous reaction of polymerisation in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able and in non-marketable condition, are not excisable under T.I. 15A(1). Hence this appeal, by the Department. 4. We have heard Shri S. Chakraborthy, learned DR and Shri R.S. Dinkar, learned Advocate. 5. The learned DR contends that the products are marketable they have a shelf-life of 15 days as stated in the Collector s authorisation and they are therefore excisable goods. 6. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This Tribunal in the case of Collector of Central Excise v. Bakelite Hylam Ltd. [1990 (46) E.L.T. 552] has held that phenol formaldehyde stage A resin being unstable and having a short shelf-life and not marketable, is not liable to excise duty under Item 15(A) CET. 8. We see no reason to take a different view from the decision of the Tribunal (supra) which in turn is based upon the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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