G. Sankaran, Member (T)

1. The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal, for disposal as if it were an appeal filed before it.

2. The facts of the case, as they appear in the impugned order, briefly stated, are that the appellants used to import Vinyl Acetate, a monomer, on which the authorities levied and collected additional (Countervailing) customs duty with reference to Item No. 68 of the Central Excise Tariff Schedule (hereinafter referred to as CET). The monomer is converted into polyvinyl acetate, a polymer. Till 17-6-77, the appellants were paying excise duty on polyvinyl acetate (hereinafter referred to as PVA) under Item No. 15A(1) (ii) CET. The duty paid PVA was used in the manufacture of adhesives described as Nevisol, Nevisol-SH Nevisol-P, Nevisol-W and Nevisol-ST. The appellants also produce polyvinyl alcohol solutions of 9%, 15% and 19.9% by dissolving PVA powder in water. The water solution, according to the impugned order, is a mechanical mixture of dispersed powder in water by means of a hi