1988 (8) TMI 245

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....ya, J.D.R., for the Respondents. [Order per : K. Prakash Anand, Member (T)]. - When the matter b called, Shri C.V. Durghayya departmental representative submits that the issue to be decided in this appeal is fully covered in favour of revenue by the orders passed by this Tribunal in the case of Collector of Customs, Bombay v. M/s. Parekh Dye Chem Industries (P) Ltd., Bombay -1986 (24) E.L.T. 11....

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....he lower authority had taken the stand that the benefit of notification can become available only if the goods are made from Vinyl Acetate Monomer, on which appropriate duty of excise or additional duty of Customs has been paid. We find that the issue here is fully covered in favour of Revenue by the decision of this Bench In 1986 (6) ECR 325 Cegat) = 1986 (24) E.L.T. 119 (Tribunal). In the words ....