ORDER
S.D. Jha, Vice-President (J)
1. The question for decision in this appeal is eligibility of printed PVC Sheets imported by the respondents to benefit of Notification No. 342/76. The parties (Shri L.C. Chakraborty, JDR for the appellant and Shri B.B. Gujral, Advocate for the respondents) agree that the goods and issues involved in the present appear are all on fours with the Bench Order No. 913/87-C, dated 30-10-1987. In the order, the Bench, found no force in the plea of Revenue that PVC Sheets covered under this item have only to be in raw material form as pleaded in the grounds of appeal of the case. With this reasoning, the appeals by Revenue out of which the precedent order arose was dismissed. Shri Chakraborty, learned JDR for the appellant reiterates the submission urged by Revenue when the Bench took the aforesaid decision to secure the rights of Revenue before Appellate forum. So far as we are concerned, there would appeal no reason to depart from the decision. Following the decision we dismiss this appeal also filed by Revenue.