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D.C.MANDAL, G.P.AGARWAL, P.C.JAIN
Dunlop India Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
P.C. Jain, Member (T)
1. For the sake of convenience, facts as involved in the case of the first appellant would be given in the order below.
2. Since a common question is involved in both these appeals a common order is being passed.
3. Short question involved in both these appeals is whether a mixture of formaldehyde and caustic soda and resorcinol is resol resin and as such is liable to duty under Tariff Item 15-A of the CET as it stood during the period 5-9-1980 to 20-5-1983. From 21-5-1983 by Notification No. 158/83 the said solution has been exempted.
4. The process of manufacture as described in the order-in-original which in turn was narrated by the appellant herein M/s. Dunlop India Ltd. is as follows:-
"3(i) Mix resorcinol, formaldehyde, caustic soda and water with the solution in continuous agitation and with temperatures strictly within 15.5°C-26.5°C use as soon as possible after 15 hours for final mixing with 'B' stock.
(ii) 'B' stock comprising rubber latex, caustic soda and water prepared. Simultaneous with above and kept as 15.5°C-26.5°C under continuous agitation."
4.1. The department contends that the first mixture consisting of resorcinol, for-maldehyde, caustic so
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