Commissioner of Central Excise Vs. Asian Paints

.....this appeal against the order-in-appeal dated 7-7-1997 passed by the commissioner of central excise (appeals). in the impugned order the benefit of notification no. 133/86, dated 1-3-1986 was allowed to the epoxide resin and polyester resin manufactured by the respondents. learned jdr appearing on behalf of the respondents submits that the benefit of notification no. 133/86-c.e., dated 1-3-1986 was only available in respect of epoxide resin falling under heading 3907.30 and polyester resin falling under 3907.91 or 3907.99 of the central excise tariff and in case of mixture of resin or resin added with different additions are chargeable to duty under notification no.14/92, dated 1-3-1992 which provides higher rate of duty. he, therefore, prays that the appeal be allowed. shri nikhil mathur, manager, appearing on behalf of the respondents, submits that the revenue is not disputing the classification of products. he submits that the notification no. 133/86-c.e. specifically covers epoxide resins and polyester resins. therefore, there is no merit in the appeal filed by the revenue.3. in this case the issue is whether epoxide resin falling under 3907.30 and polyester resin falling under 3907.91 - 3907.99 are entitled for the benefit of notification no. 133/86-c.e. or the notification no. 14/92, dated 1-3-1992. we find that revenue is not disputing the classification of the products. the notification no.133/86 specifically covers polyester resin falling under heading 3907.99 and epoxide resin falling under 3907.30 of the central excise tariff act. the notification no. 14/92, dated 1-3-1992 at serial no. 43 reads as under: - "all goods, other than polyurethanes falling under sub-heading no. 3909.60 and waste, parings and scrap of flexible polyurethane foam falling under heading no. 39.15." the above reading of both the notifications shows that notification no.133/86-c.e. specifically covers the products in question. further, it is a settled law that if two.....