1998 (7) TMI 327

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.... Respondent. [Order per : P.C. Jain, Member (T)]. Question involved in the present matter is dutiability of "Resin Coated Sand". The Appellants here in purchase Resin as well as Silica Sand from the Market. They prepare crued mixture of Resin coated sand which they stated is not marketable and unlike the resin coated sand prepared by TELCO Ltd. referred to in the judgment of the Tribunal report....

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....rve such a test of Resin Coated Sand has not been carried out so that we can even know the correctness of the submissions of ld. Advocate. We therefore, held that the Resin Coated Sand manufactured by the appellants would be dutiable. 3. However at this stage ld. Advocate draws our attention to the another judgment of the Tribunal that Resin Coated Sand manufactured by them is merely an inte....