1984 (5) TMI 164

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....hi, SDR, for the Respondent. [Order per: G. Sankaran, Member (T)]. - The captioned appeals were initially filed before the Central Government as Revision Applications which, on the setting up of this Tribunal, have come as transferred proceedings to it for being disposed of as if they were appeals filed before it. 2. The issue involved is whether imported acrylic plastic sheet scrap ....

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....tic case, after considering several technical authorities placed before us, we had come to the conclusion that crushed acrylic scrap is not in any way comparable to resin polymers and that it is not capable of being moulded like resin polymers which are assessable under Item 15A(1) CET. Following the said decision, we set aside the impugned orders of the Appellate Collector with consequential reli....