1986 (8) TMI 325

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...., Consultant, for the Respondents. [Order per : V.T. Raghavachari, Member (J)].  - The respondents M/s. Talbros Automotive Components Ltd. manufacture, amongst other things, industrial gaskets (non-automotive) in which mineral fibre predominates in weight. Under order dated 21-11-1980 the Assistant Collector of Central Excise, Madras-11 Division classified these gaskets under T.I. 22-F ....

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...., Consultant for the respondents. 3.  The contention of Smt. Saxena is that though duty may have been paid on the sheets out of which the gaskets are cut by the respondents the gaskets so manufactured are a different excisable commodity as they have a different commercial identity and are traded as such. She, therefore, contended that though duty may have been paid on the sheets under Item....

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....lowing the said decision we hold that in the present instance also the goods were classifiable under T.I. 68 CET and the order of the Asst. Collr. for classification under T.I. 22 F(4) CET was properly set aside by the Appellate Tribunal. 4.  In any event we further hold that as far as that part of the order which dealt with the quantified duty demand the review show cause notice dated 3-5....