https://www.taxtmi.com/caselaws?id=73902 Conditional exemption under Notification No. 185/83-C.E. was treated as available only where polyvinyl alcohol was manufactured from vinyl acetate monomer on which the relevant excise duty or additional customs duty had been paid. Imported polyvinyl alcohol failed that condition because the monomer used in its manufacture could not have borne such duty in India. The notification was read, in line with an earlier Tribunal view, as intended for indigenously manufactured polyvinyl alcohol rather than imported goods, so imported material did not qualify for exemption. en-us Fri, 19 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73902 Conditional exemption under Notification No. 185/83-C.E. was treated as available only where polyvinyl alcohol was manufactured from vinyl acetate monomer on which the relevant excise duty or additional customs duty had been paid. Imported polyvinyl alcohol failed that condition because the monomer used in its manufacture could not have borne such duty in India. The notification was read, in line with an earlier Tribunal view, as intended for indigenously manufactured polyvinyl alcohol rather than imported goods, so imported material did not qualify for exemption. Case-Laws Central Excise Fri, 19 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73902