1998 (6) TMI 273

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....id fabrics from outside. They were manufacturing resin in their own factory. During the relevant time, the resin was classifiable under Item No. 15A of the erstwhile Central Excise Tariff. The laminates finally produced were earlier classifiable under Item 15A(2), but were subsequently classified under Item No. 68 of the erstwhile Central Excise Tariff. The appellants contended that resin impregnated cotton fabrics were not marketable and no duty liability could be fastened under Item No. 19(III) of the erstwhile Central Excise Tariff. The Collector of Central Excise (Appeals) confirmed the view taken by the adjudicating authority that the resin impregnated cotton fabrics manufactured at the intermediate stage by the appellants were classif....

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....Central Excise, Bombay - 1984 (17) E.L.T. 590 (Tribunal) and further submitted that this decision of the Tribunal had been upheld by the Hon'ble Supreme Court as reported at page A-142 of the 1992 (58) E.L.T. 4. We have carefully considered the matter. The appellants were engaged in the manufacture of laminates out of duty paid glass fabric paper, cotton cloth and copper foil. They were also engaged in the manufacture of resin which were used as a binding material. The cotton cloth was admittedly dipped in the resin. They were paying Excise duty on the resin and on the laminates which were their final products. No duty was, however, paid on the resin impregnated cotton fabrics. 5. The main argument of the appellants is that, the....

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....l in para 24 of their order had dealt with the classification of treated cotton fabrics. They had observed that the resin coated or impregnated cotton fabrics was a coated or impregnated fabric within the meaning of Item No. 19 (III) of the old Central Excise Tariff which read as under : III. Cotton fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. The duty for the time being leviable on the base fabrics, is not already paid, plus thirty per cent ad valorem. The duty for the time being leviable on the base fabrics, if not already paid, plus ten per cent ad valorem. -do- This decision of the Tribunal has been confirmed by the Supreme Court as reported at page A....

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....hed or complete article for the purposes of classification under the Customs Tariff. The Tribunal had observed that the test to be applied was whether the article as imported had the essential character of complete article. We do not consider that the facts in that case are similar to the one before us. 11. In view of the above discussion, we do not find any merit in this appeal. 12. As regards the Modvat credit, the appellate authority had observed as under : I, further agree with the Asstt. Collector's finding in this case that the appellants' contentions to the effect that even if duty was collected on these goods at intermediate stage, the same would be available for proforma credit under Notification No. 101/83, have no me....