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<h1>Appeal by Revenue Dismissed, Polyester Polyols Eligible for Benefit under Notification 133/86-C.E.</h1> The appeal filed by the Revenue against the order-in-appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The tribunal held that polyester ... Resin - Entitled to the benefit of Notification No. 133/86-C.E. The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Revenue against the order-in-appeal stating that polyester polyols are entitled to the benefit of Notification 133/86-C.E. The tribunal found that polyester polyols are known as polyester resins based on evidence from the Central Excise Laboratory opinions.
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