TMI Blog2018 (6) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/53168/2014-EX[DB] - A/70870/2018-EX[DB] - Dated:- 3-4-2018 - SHRI ANIL CHOUDHARY, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Alok Yadav (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue Per ANIL G. SHAKKARWAR: The present appeal is directed against Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is no more res integra in view of the Final Order No.A/70243-70245/2018-EX[DB] dated 17.01.2018 passed by this Tribunal in the case of Greenply Industries Ltd.. He has submitted that under similar circumstances this Tribunal has held that subject goods were not classifiable as primary Resins and the same was supported by Note 6 of Chapter 39 of HSN Explanatory Notes and therefore the denial of exemption was not sustainable and therefore relying on the decision of this Tribunal in the case of Balaji Action Buildwell reported at 2016 (332) ELT 367 (Tri.-Del.) this Tribunal has held that the demands were not sustainable. The ld.Counsel also submitted that this Tribunal has relied on decision of this Tribunal in the case of Shirdi Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic glue with phenol urea or cresol (with formaldehyde) as the main component Prepared glues and other prepared adhesives. 15. Based on the above criteria for classification, we find that the appellant had made out strong case for classifying the product as prepared glue . This is based on the facts like, the processes adopted and emerging product from the reactors/kettles, which is sent directly to glue kitchen for direct use in bonding of final product along with inputs. 16. The reliance placed by the Revenue on the test reports has been strongly contested by the appellants on various grounds. The test report was given to them after almost 3 months which deprived the chance for them to go for re-test. Further, the methodolog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description of equipments supplied by Alex Engineering Works were different in name and nomenclature from the purchase order. We find that the support cannot be drawn by the Revenue on the basis of description in the purchase order when the supply invoices indicate the nature of goods supplied. 18. We find that the appellant have been consistently taking the plea that they are engaged in the manufacture of Prepared Glue containing Ammonium Cloride/Formic Acid, etc., in the Kettle installed in Shed-B and the glue prepared is transferred to other Sheds-C, D and E where it is used for bonding of their final products. Preparation of glue in Shed-B is a one stage process. They have also contended that the show cause notice itself admits th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
