1988 (6) TMI 291

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....e Respondent. [Order per : P.C. Jain, Member (T)]. -  Short question involved in this appeal is whether final product called "Vincol" which comes into being by mechanical stirring of duty paid Synthetic resin, namely, polyvinyl acetate dispersion with water solution of imported polyvinyl alcohol on which appropriate countervailing duty was paid at the time of import would fall under item 15....

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....for this proposition on this Tribunal decision in the case of Sun Export Corporation, Bombay and others v. Collector of Customs, Bombay [1986 (26) E.L.T. 1042]. In para 19 it has been held in the said decision that polyvinyl Alcohol is a derivative of Polyvinyl acetate and the two have identical fundamental structure. In view of the fundamental structure being the same, polyvinyl alcohol is a modi....

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....t Shri Gopal Prasad has contended that the product under consideration is known in the market as a Synthetic resins glue and it is used only for the purpose of adhesion in various industries. The end product is not known as artificial or synthetic resin or plastic materials which are properly classified under Tariff Item 15A. He takes specific support from this Tribunal decision in 1984 (17) E.L.T....

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....anced on both sides. On a careful consideration of the authorities cited by the opposite Counsels, we observe that the authority relied upon by the learned Consultant for the respondent, namely, 1984 (17) E.L.T. 460 is a much more direct authority than that relied upon by the learned JDR. We agree with the learned Consultant for the respondent that the product under consideration in the said case ....