https://www.taxtmi.com/caselaws?id=86280 Modvat credit on imported goods was considered admissible where the department objected that polyphenylene ether and polyphenylene oxide were different from the product declared under Rule 57G. Product identity was tested against HSN explanatory notes, technical dictionaries and a chemist's report, which indicated that polyphenylene ether is a group of products and polyphenylene oxide is an important member of that group. Customs classification under Heading 3909.30 also supported treatment of the goods as the same commodity for excise purposes. In the absence of any contrary basis for a different classification, credit could not be denied merely because of the department's objection to nomenclature. en-us Fri, 08 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86280 Modvat credit on imported goods was considered admissible where the department objected that polyphenylene ether and polyphenylene oxide were different from the product declared under Rule 57G. Product identity was tested against HSN explanatory notes, technical dictionaries and a chemist's report, which indicated that polyphenylene ether is a group of products and polyphenylene oxide is an important member of that group. Customs classification under Heading 3909.30 also supported treatment of the goods as the same commodity for excise purposes. In the absence of any contrary basis for a different classification, credit could not be denied merely because of the department's objection to nomenclature. Case-Laws Central Excise Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86280