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        <h1>Asbestos Rings and Fabrics Classification Challenged: Evidence Evaluation Scrutinized Under Tariff Item 22F</h1> <h3>HINDUSTAN FERODO LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> HINDUSTAN FERODO LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1997 (89) E.L.T. 16 (SC), [1997] 106 STC 214 (SC), 1996 (9) Suppl. SCR 525, 1997 (2) ... 1. ISSUES PRESENTED and CONSIDEREDThe core legal questions considered by the Court were:Whether the asbestos rings and fabrics in question fall within the scope of Item 22F of the Central Excise Tariff, which pertains to mineral fibres, yarn, and manufactures thereof.Whether the said rings and fabrics are intermediate products or finished goods, and consequently, whether they are marketable and dutiable as finished asbestos articles.The proper allocation of the burden of proof regarding classification and dutiability under the tariff item.The appropriateness of the Tribunal's approach in assessing evidence and making findings, especially in relation to its own examination of the physical samples versus the affidavit evidence presented.2. ISSUE-WISE DETAILED ANALYSISIssue 1: Classification of the asbestos rings and fabrics under Item 22F of the Central Excise TariffRelevant legal framework and precedents: Item 22F covers mineral fibres and yarn and manufactures therefrom, provided that the manufacture ordinarily involves power-aided processes. Classification under this tariff item requires that the goods be mineral fibre products or their manufactures, not mere intermediates or raw materials.Court's interpretation and reasoning: The Tribunal upheld the classification of the rings as falling under Item 22F, reasoning that the rings were finished asbestos products arising after the fourth stage of manufacture in the appellants' factory. The Tribunal found the rings to be neither crude nor elementary but fully manufactured and marketable asbestos products.Key evidence and findings: The appellants produced affidavits asserting that the rings were brittle, fragile, and not marketable, being intermediate products used solely in the manufacture of brake linings and clutch facings. The Revenue led no evidence to counter these claims. The Tribunal, however, rejected these affidavits, relying on its own examination of the samples, concluding the rings were strong and capable of marketing and handling.Application of law to facts: The Tribunal's conclusion rested on the physical inspection of the rings and the process stage at which they appeared, treating them as finished goods. The appellants' evidence suggested the rings were intermediate and not marketable, but the Tribunal discounted this without supporting evidence from the Revenue.Treatment of competing arguments: The Tribunal dismissed the affidavits from the appellants' technical and business experts on the basis that they were not the 'right persons' to opine on the products, and that the products were of interest only to industrial manufacturers of brake linings and clutch facings, not common asbestos dealers. The Court found this approach flawed, noting the affidavits were relevant and should have been given due weight, especially in the absence of contrary evidence from the Revenue.Conclusions: The Court concluded that the Tribunal erred in classifying the rings as finished asbestos products under Item 22F without sufficient evidence and by improperly rejecting the appellants' affidavits.Issue 2: Marketability and nature of the asbestos rings and fabricsRelevant legal framework and precedents: For excise duty to apply under a tariff item, the goods must be marketable and identifiable as goods within the tariff classification. Intermediate products not sold or marketable in trade are generally not dutiable as finished goods.Court's interpretation and reasoning: The Tribunal held that the rings and fabrics were marketable products, albeit to a specialized segment of the industry, and that their marketability was not negated by the appellants' failure to sell them directly.Key evidence and findings: The appellants' affidavits indicated that these rings were not sold in the market and were fragile before chemical treatment, thus not marketable. Another affidavit from an experienced asbestos dealer stated that such rings were not available in the market and there was no demand for them.Application of law to facts: The Tribunal's finding of marketability was based on supposition rather than evidence, as no evidence was presented by the Revenue to establish actual market demand or sales. The Court emphasized that the burden to prove marketability and dutiability lay with the Revenue, which was not discharged.Treatment of competing arguments: The Tribunal's reliance on its own examination and assumptions about potential buyers was criticized as an improper substitution of its opinion for evidentiary proof. The Court underscored that the Tribunal should not have disregarded the affidavits without counter-evidence.Conclusions: The Court held that the Tribunal's finding of marketability was not supported by evidence and was based on impermissible speculation, thus unsustainable.Issue 3: Burden of proof and the role of the Tribunal in evaluating evidenceRelevant legal framework and precedents: The burden of proving classification and dutiability under the tariff lies with the Revenue. The Tribunal's function is to assess evidence presented by parties and not to substitute its own judgment or speculate in the absence of evidence.Court's interpretation and reasoning: The Court noted that the Revenue led no evidence to discharge its burden. The Tribunal erred in rejecting the appellants' affidavits and in making findings based on its own examination of samples and suppositions about marketability.Key evidence and findings: The appellants' affidavits were unchallenged by evidence from the Revenue. The Tribunal's reliance on its own technical knowledge and physical inspection was deemed inappropriate as a substitute for evidentiary proof.Application of law to facts: The Tribunal's role is to evaluate evidence, not to act as a fact-finder based on its own assumptions. The Court emphasized that the Tribunal's order showed a lack of appreciation of its judicial function.Treatment of competing arguments: The Court rejected the Revenue's submission for remand, noting that no additional evidence was available or led, and thus remand would serve no purpose.Conclusions: The Court concluded that the Tribunal's order was legally unsound and must be quashed for failing to properly apply the burden of proof and for substituting its own opinion for evidence.3. SIGNIFICANT HOLDINGSThe Court held:'It is not the function of the Tribunal to enter into the arena and make suppositions that are tantamount to the evidence that a party before it has failed to lead.''Articles in question in an appeal are shown to the Tribunal to enable the Tribunal to comprehend what it is that it is dealing with. It is not an invitation to the Tribunal to give its opinion thereon, brushing aside the evidence before it.''The Tribunal's order under appeal shows that it was not fully conscious of the dispassionate judicial function it was expected to perform, and it must be quashed.'Core principles established include:The onus to establish classification and dutiability under a tariff item rests on the Revenue, who must lead evidence to discharge this burden.The Tribunal must base its findings on evidence presented and cannot substitute its own opinion or engage in speculation regarding marketability or product characteristics.Affidavits and expert evidence relevant to the nature and use of disputed goods must be duly considered and cannot be summarily rejected without justification.Physical inspection of samples by the Tribunal is for comprehension and not a basis to override evidentiary proof.Final determinations:The asbestos rings and fabrics in question were not established by the Revenue to be dutiable finished goods under Item 22F.The Tribunal's order upholding the duty was quashed for lack of evidence and improper evaluation of evidence.The appeal was allowed, and no remand was ordered due to absence of further evidence from the Revenue.

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