1999 (4) TMI 248

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.... Sharma, Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the order-in-appeal dated 30-11-1992 passed by the Collector of Central Excise (Appeals), Bombay. 2. In the impugned order, the Collector held that the polyester polyols are also known as polyester resins, hence, are entitled for the benefit of Notification 133/86-C.E.....

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....respect. 6. We have perused the opinions relied upon by the Revenue. In the opinion dated 23-3-1993, given by Dr. Khadim Hussain, Chemical Examiner Gr. I, he specifically mentioned that the term polyester resin is seen in quite good number of books to mention polyester polyol as polyester resin. In the second opinion dated 22-3-1993, it was also mentioned that polyester polyol is falling u....