1998 (12) TMI 165 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who claimed exemption for their PVC compound products under a specific notification. The tribunal found that the product in dispute contained PVC resin, plasticizers, inorganic fillers, and pigments, making it a PVC compound classifiable as such and exempt from duty. The Department's reliance on a Chief Chemist's opinion obtained after the initial order was deemed inadmissible, leading to the rejection of the appeal by the Revenue.