https://www.taxtmi.com/caselaws?id=41879 The Tribunal determined that P.V.C. Conveyor Belting manufactured by the respondents should be classified under the residuary entry 68 of the Central Excise Tariff based on its composition and manufacturing process, rather than under Item 22. As a result, all appeals were dismissed, and costs were awarded to each respondent. en-us Tue, 28 Apr 1987 00:00:00 +0530 Thu, 22 Jan 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41879 The Tribunal determined that P.V.C. Conveyor Belting manufactured by the respondents should be classified under the residuary entry 68 of the Central Excise Tariff based on its composition and manufacturing process, rather than under Item 22. As a result, all appeals were dismissed, and costs were awarded to each respondent. Case-Laws Central Excise Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41879