Nylon resins cover 'polyamide resins' - Notification No. 241/82-C.E.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y Notification No. 241/82-C.E., dated 1-11-1982 (as amended), issued under erstwhile Item 15A of CET, 'nylon resins' was one of the 16 items on which concessional excise duty was prescribed. Doubts had been raised as to whether the term 'nylon resins' appearing in the said notification was wide enough in its scope to mean 'polyamide resins'. 2. The matter has since been examined by the Board in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ific sense. In the condensed Dictionary by Gesner G. Hawley, 'nylon' is defined to be a generic name for a family of polyamide polymers characterised by the presence of the amide group. There are other authoritative books like Encyclopaedia of Chemical Technology by Kirk Othmer wherein it hás been stated that polyamides are frequentiy referred to as 'nylon'. 3. Although technical distinction has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvolve many difficulties. They are biologically synthesised in the human body, however, such processes are too complex and expensive to duplicate under laboratory or commercial conditions. For this reason, diamines and dibasic acids are condensed to give polymer by amide linkages. These polymers have been given the generic name 'nylon'. 4. Taking the various factors into consideration, the Board .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X