Customs, Excise and Gold Tribunal - Delhi
Pidilite Industries Pvt. Ltd. vs Collector Of Customs on 19 August, 1988
Equivalent citations: 1989(19)ECC186, 1988(19)ECR123(TRI.-DELHI), 1988(38)ELT170(TRI-DEL)
ORDER K. Prakash Anand, Member (T)
1. When the matter is called, Shri C.V. Durghayya departmental representative submits that the issue to be decided in this appeal is fully covered in favour of revenue by the orders passed by this Tribunal in the case of Collector of Customs, Bombay v. Parekh Dye Chem Industries (P) Ltd., Bombay -1986 (24) ELT 119 (Tribunal).
2. Shri Prashant Bhushan Advocate who appears on behalf of the appellants concedes that the orders of this Bench in the matter pertaining to M/s. Parekh Dye Chem Industries (P) Ltd., Bombay fully covered the issue and are against the appellant. He, however, submits that he would like to press the appeal.
3. Incidentally, the learned advocate emphasizes that this appeal is related to only one of the case decided in the order-in-appeal relating to Bill of Entry Cash No. 5397, dated 24-3-1984.
4. We have carefully considered the facts of the case and the submissions made before us. The issue here is whether Polyvinyl Alcohol (PVA) imported by the appellants is entitled to the benefit of exemption under Notification No. 185/83-C.E., dated 2-7-1983. The lower authority had taken the stand that the benefit of notification can become available only if the goods are made from Vinyl Acetate Monomer, on which appropriate duty of excise or additional duty of Customs has been paid. We find that the issue here is fully covered in favour of Revenue by the decision of this Bench in 1986 (24) ELT 119 (Tribunal). In the words of the Tribunal:
"What we have to see is whether the notification applies to imported PVA. Evidently, the monomer out of which imported PVA was manufactured could not have paid either the Central Excise duty or the additional duty of Customs in force in India. This, however, would not result in the conclusion that the concessional rate provided for in the notification would nevertheless apply notwithstanding the obvious position that one of the conditions of the notification is not fulfilled. The inference is, therefore, inevitable that the notification is meant to apply only to indigenously manufactured PVA subject, of course, to fulfilment of the stipulated conditions. It is not meant to apply to imported PVA."
5. We fully concur in the view already taken by this Bench and, therefore, uphold the order of the Collector of Customs (Appeals), Bombay.