1998 (7) TMI 248

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.... [Order per : Jyoti Balasundaram, Member (J)]. - The activity undertaken by the Respondents herein is dilution of P.V.A. solution obtained by them on payment of duty. They had filed classification lists dated 1-4-1990 indicating the process of dilution of P.V.A. as not a process of manufacture resulting in excisable commodity. As the Assistant Collector held that the dilution of duty paid P.V....