9911796707
TMI Blog1988 (6) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.C. Jain, Member (T)]. Short question involved in this appeal is whether final product called Vincol which comes into being by mechanical stirring of duty paid Synthetic resin, namely, polyvinyl acetate dispersion with water solution of imported polyvinyl alcohol on which appropriate countervailing duty was paid at the time of import would fall under item 15A or 68 CET. The fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal decision in the case of Sun Export Corporation, Bombay and others v. Collector of Customs, Bombay [1986 (26) E.L.T. 1042]. In para 19 it has been held in the said decision that polyvinyl Alcohol is a derivative of Polyvinyl acetate and the two have identical fundamental structure. In view of the fundamental structure being the same, polyvinyl alcohol is a modified form of polyvinyl acetat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the product under consideration is known in the market as a Synthetic resins glue and it is used only for the purpose of adhesion in various industries. The end product is not known as artificial or synthetic resin or plastic materials which are properly classified under Tariff Item 15A. He takes specific support from this Tribunal decision in 1984 (17) E.L.T. 460 (Nevichem Synthetic Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the authorities cited by the opposite Counsels, we observe that the authority relied upon by the learned Consultant for the respondent, namely, 1984 (17) E.L.T. 460 is a much more direct authority than that relied upon by the learned JDR. We agree with the learned Consultant for the respondent that the product under consideration in the said case of Nevichem Synthetic Industries is simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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