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SHARE-BASED COMPENSATION PLANS (Tables)
9 Months Ended
Jun. 30, 2017
SHARE-BASED COMPENSATION PLANS [Abstract]  
Share Based Compensation Expense
Share-based compensation expense for the three and nine months ended June 30, 2017, and 2016, was as follows:

  
Three Months Ended June 30,
  
Nine Months Ended June 30,
 
  
2017
  
2016
  
2017
  
2016
 
             
Cost of goods sold
 
$
577
  
$
521
  
$
1,670
  
$
1,590
 
Research, development and technical
  
444
   
392
   
1,322
   
1,226
 
Selling and marketing
  
346
   
412
   
1,032
   
1,227
 
General and administrative
  
1,884
   
1,051
   
5,692
   
7,140
 
Total share-based compensation expense
  
3,251
   
2,376
   
9,716
   
11,183
 
Tax benefit
  
(1,052
)
  
(385
)
  
(3,219
)
  
(3,373
)
Total share-based compensation expense, net of tax
 
$
2,199
  
$
1,991
  
$
6,497
  
$
7,810
 

 Our non-employee directors received annual equity awards in March 2017, pursuant to the OIP. The award agreements provide for immediate vesting of the award at the time of termination of service for any reason other than by reason of Cause, Death, Disability or a Change in Control, as defined in the OIP, if at such time the non-employee director has completed an equivalent of at least two full terms as a director of the Company, as defined in the Company's bylaws. Two of the Company's non-employee directors had completed at least two full terms of service as of the date of the March 2017 award. Consequently, the requisite service period for the award has already been satisfied and we recorded the fair value of $377 of the awards to these two directors to share-based compensation expense in the fiscal quarter ended March 31, 2017, rather than recording that expense over the one-year vesting period stated in the award agreement, as is done for the other non-employee directors who received an annual equity award in March 2017.