2000 (8) TMI 315

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....P. Rao, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order in original dated 17-5-1993 passed by the Collector of Central Excise, Bombay. 2. The issue relates to benefit of Notification No. 53/88 dated 1 March, 1988. Whether items i.e DERMAFILL CC-20 and DERMAFILL CC-21 are exempted in terms of Sr. No. 9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....valorem 3. Arguing for the appellants Sh. V.L. Kumaran, Ld. Advocate submitted that whether the products in question are of emulsion basis on Acrylic or a solution is an issue to be considered herein. The party claimed in this case that item in question is homopolymer and copolymer resin emulsions based on acrylic monomers. According to the department it is not an emulsion but only a solut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment has denied the benefit on the ground that products are found to be not emulsion exclusively. He submits that there is no such restriction in the aforesaid notification. 4. Heard Shri S. P. Rao, Ld. JDR for the Revenue. 5. We have carefully considered the matter. Notification 53 of 88 exempts if the item is of homopolymer and copolymer emulsions based on acrylic and/or vinyl mo....