1999 (10) TMI 157

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..... er : Jyoti Balasundaram, Member (J)]. - The assessees claim for benefit of concessional rate of duty at 20% ad valorem in terms of S. No. 6 of the Table annexed to Notification No. 15/94-C.E., dated 1-3-1994 to Polyethylene Terephthlate (PET) classified under CET sub-heading 3907.60 has been rejected by the lower authorities on the ground that PET is not specifically mentioned against Sl. No. .....

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..... e definition given to it in Hawley s Condensed Chemical Dictionary (Page 934). Polyester resin is defined as any group of synthetic resins which are polycondensation products of dicarboxylic acids with dihydroxy alcohols. The appellants have explained that PET is a polycondensation product obtained by catalyzed ester exchange between di-methyl terephthlate (di-carboxilic acid) and ethylene glycol .....

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