1998 (8) TMI 276

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....h, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this case duty demanded of Rs. 24,987.00 has been confirmed by the Revenue on PVA Compound obtained by the appellants herein by dilution of Polyvinyl acetate emulsion with water, Di Butyl Phelate & Formaldehyde, holding that PVA compound is classifiable under Tariff Item 68 of the Schedule of the erstwhile CET, an....

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....w product namely PVA alcohol comes into existence, thereby satisfying the test of manufacture. We also find that no where in the appeal memorandum does the appellant contest this finding of the Assistant Collector which has been upheld by the lower Appellate authority. In this view of the matter we hold that the Assistant Collector was correct in distinguishing the Ministry of Finance letter of Oc....