1989 (1) TMI 128 - SC - Central Excise

Whether the crude PVC films is dutiable?

Held that:- There being no contrary evidence found by the Tribunal in this case subsequent to the finding by the Appellate Tribunal, we are of the opinion that the appeal should be allowed and no excise duty should be charged under [Section[3] 15A(2) of the Central Excise Tariff on the Crude PVC sheets.