1996 (11) TMI 201

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..... kar, Member (T)]. The appellant imported polyphenylene ether and polyphenylene oxide (PPE PPO) and cleared through Bombay Customs. The goods have been brought into the factory and took Modvat credit on them. This was objected to by the department on the ground that the declaration under Rule 57G did not include this product and that PPO which was declared was different from this product. F .....

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..... PPO are not, in fact, the same product. The HSN explanatory notes indicate that PPE is a group of products, of which PPO is an important member. The Concise Encyclopaedia of Polymer Science and Engineering also confirms this position. The correct position, therefore, (sic.) be that while PPO is ether, not all ether can be considered to be PPO. When the Customs authorities themselves have consid .....

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