https://www.taxtmi.com/caselaws?id=80703 The Appellate Tribunal CEGAT, New Delhi dismissed all appeals concerning the rate of additional duty of customs on Poly Vinyl Alcohol (PVA) and the applicability of Central Excise Notification No. 185/83. The Tribunal rejected the argument for a 10% duty rate based on the notification, instead upholding a higher statutory rate advocated by the Revenue. The request for adjournment due to a pending Supreme Court appeal was denied to prevent delays. The Tribunal affirmed that the duty rate on imported PVA should align with domestically manufactured PVA under Section 3(2) of the Customs Tariff Act, maintaining consistency with a previous judgment and rejecting the need for a Larger Bench. en-us Thu, 19 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80703 The Appellate Tribunal CEGAT, New Delhi dismissed all appeals concerning the rate of additional duty of customs on Poly Vinyl Alcohol (PVA) and the applicability of Central Excise Notification No. 185/83. The Tribunal rejected the argument for a 10% duty rate based on the notification, instead upholding a higher statutory rate advocated by the Revenue. The request for adjournment due to a pending Supreme Court appeal was denied to prevent delays. The Tribunal affirmed that the duty rate on imported PVA should align with domestically manufactured PVA under Section 3(2) of the Customs Tariff Act, maintaining consistency with a previous judgment and rejecting the need for a Larger Bench. Case-Laws Customs Thu, 19 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80703