1996 (12) TMI 203

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....ng process is carried out by them till gauntlets are produced : "The process involved dipping of base fabrics in Phenol formaldehyde Resin (Hylac Resin) and thereafter, the said dipped fabrics were passed between the rollers of the processing machine and then dried in a chamber before they were finally wound up in rolls. It further appears that the drying was done by steam brought in from boiler." The process of drying as aforesaid was carried out by them on steam heated rollers. At this stage, the fabric is in semi-wet (semi dry) condition. At this stage, the fabric is cut lengthwise according to the required size and rods are inserted therein. Thereafter, it is cured in the oven at a temperature of 160 to 180C and derodding is done ....

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.... Note 9 of the Sec. XI of the Schedule to the CET Act, 1985 provides that `for the purposes of this Section, the expressing "impregnated" includes `dipped'. The assessee themselves has stated inter alia that : - "The said fabrics cannot straight away be used for making battery plates. Unless the same is cured to get the required stiffness by subjecting it through certain preliminary processes. The fabrics is treated with Hylac Resin to protect it from fungus and to prevent from Microbial Damages" . so, when the fabric is subjected to "any other process" i.e. processed by dipping in Hylac Resin and then passed by continuous process through a heating funnel at an elevated temperature to remove water and solvent and then dried partially sim....

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.... Note 9 to Section XI of the Central Excise Tariff Act, 1985 clearly stipulates that dipping will mean "impregnation" for the purposes of the said section. He, therefore, submits that since the fabric has been dipped into hylac resins solutions, the concerned fabric under consideration is an impregnated fabric and, therefore, falls under tariff sub-heading 59.09. The adjudicating authority has totally over-looked this submission. He, therefore, prays for allowing the appeal. 3. Opposing the contention of the ld. Consultant, Shri B.B. Sarkar, ld. JDR reiterates the findings of the adjudicating authority. 4. We have carefully considered the pleas advanced from both sides. We are inclined to agree with the first submission of t....