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of <h1>Imported Polyvinyl Alcohol not exempt under Notification 185/83-C.E. Tribunal upholds Collector decision.</h1> <h3>PIDILITE INDUSTRIES PVT. LTD. Versus COLLECTOR OF CUSTOMS</h3> PIDILITE INDUSTRIES PVT. LTD. Versus COLLECTOR OF CUSTOMS - 1988 (38) E.L.T. 170 (Tribunal) The judgment of the Appellate Tribunal CEGAT, New Delhi in 1988 (8) TMI 245 upheld the decision of the Collector of Customs (Appeals), Bombay regarding the import of Polyvinyl Alcohol (PVA) by the appellants. The issue was whether the PVA was entitled to exemption under Notification No. 185/83-C.E., dated 2-7-1983. The Tribunal ruled that the benefit of the notification only applies to indigenously manufactured PVA, not imported PVA. The decision was in favor of the Revenue, citing a previous case as precedent.
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