1988 (1) TMI 230

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..... D. Saxena, SDR, for the Appellant. Shri H.K. Murlidhara, for the Respondents. [Order per : G. Sankaran, Senior Vice-President].  - These four appeals involve a common issue, namely, whether tubes made out of vacuum impregnated glass cloth and reinforced with expoxy, imported by the respondents, were liable to be charged to additional duty of customs equivalent to the Central Excise....

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....hereby any article which is imported into India shall be liable to additional duty equal to Excise duty for the time being leviable to like articles if produced and manufactured in India. The item imported in these cases are tubes and centre tubes of glass fibre meant for using in circuit breakers. Tariff Item 22F of CET appears to include 'manufactured articles such as glass fibre tubes, cylinder....

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....om the whole of the excise duty leviable thereon. The respondent's contention, as urged before us, is that the notification applies even to expoxy coated glass fabrics whereas the Sr. D.R.'s contention is to the contrary. As the notification reads, the exemption is for glass fabrics. The question whether it would apply to the vacuum impregnated glass fabric, reinforced with expoxy, in our opinion,....