1998 (12) TMI 165

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..... ondent. [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein are manufacturers of PVC compound with the brand name Polybond SS 5000 and Polysol 7002 and 7005. They claimed exemption for the product in terms of Notification 206/77-C.E. as amended by Notification 70/84. The product was subjected to examination and the Chemical Examiner s report was that the sample is in th .....

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..... in in a plasticizer, a typical composition is 100 parts resin and 50 parts plasticizer forming a paste that .... when heated to about 150oC as a result of solvation of the resin particles by the plasticizer; if a volatile solvent is included, the plastisol is called an organosol (q.v.) Plastisols are used for molding thermoplastic resins, chiefly polyvinyl chloride, the product in dispute contain .....

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..... not a document relied upon either in the show cause notice or in the proceedings before the original authority. Hence, the Department cannot rely upon such opinion. There is no other ground of challenge to the Additional Collector s order and hence no ground for interference with the impugned order as it stands has been made out. Accordingly, we uphold the same and reject the appeal. - - TaxTM .....

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