1996 (11) TMI 201

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..... SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported polyphenylene ether and polyphenylene oxide (PPE & PPO) and cleared through Bombay Customs. The goods have been brought into the factory and took Modvat credit on them. This was objected to by the department on the ground that the declaration under Rule 57G did not include this product and that PPO which .....

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.....  The reading of the materials produced, shows that PPE & PPO are not, in fact, the same product. The HSN explanatory notes indicate that PPE is a group of products, of which PPO is an important member. The Concise Encyclopaedia of Polymer Science and Engineering also confirms this position. The correct position, therefore, (sic.) be that while PPO is ether, not all ether can be considered to .....

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