S.D. Jha, Vice-President (J)

1. The question for decision in this' appeal by Collector of Central Excise, Bolpur is whether the respondents product marketed under brand name of CALPOL 40-00, CALPOL 72-23, CALPOL 10-214, CALPOL 72-250 and CALPOL 42-00 are Maleic Resins eligible to benefit of exemption under Notification No. 157/81, dated 29-8-1981.

2. There is no dispute that the respondents manufacture fail under Item 15A of the First Schedule to Central Excises and Salt Act, 1944. the respondents were paying duty in respect of their manufacture under this item till September, 1981 under the description Polyester resin. On 28-8-1981, the respondents filed classification list claiming their manufacture to be Maleic resin fully exempt from duty under Notification No. 157/81, dated 29-8-1981 as amended. Samples of the product were tested at the Customs House Laboratory, Calcutta and the Chemical Examiner in his report stated that the product is Polyester resin. The respondents disputed the correctness of the Chemical Examiner's report communicated to them by the Superintendent of Central Excise under his letter dated 25-11-1981 and requested for retest of the sample as per their re