1998 (8) TMI 276 - AT - Central Excise

Summary

The duty demanded on PVA Compound was confirmed by the Revenue under Tariff Item 68. The process of manufacture was considered, and it was found that a new product, PVA alcohol, emerged from the hydrolysis of polyvinyl acetate emulsion. The Collector (Appeals) held that this new product satisfied the test of manufacture. The appeal was rejected, upholding the Collector's order.