TaxTMI 
TaxTMI 
1998 (11) TMI 294
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....S. Sangia, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing LDPE coated HDPE products. The process of lamination is shown in paragraph 4 of the show cause notice which reads as under :- "4. The Officers in the course of their checks, studied the process of manufacture of HDPE coated fabrics with LDPE, the main raw material used which wa....
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....lace when the same comes into contact with chilled roll simultaneously with the formation of composite products. It, therefore, appears to the officers that the "Shankar" have not mentioned/classified at any point that in the manufacture of their various products flexible LDPE film comes into existence, simultaneously with the formation of the composite products." 2. Before the Adjudica....
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.... the entire process of manufacture and ultimately they formed an integral part of the finished product and to put it in another way, the final product would not come into existence into its present form had the goods in question not been emerging at an intermediate stage. 4. On this observation, he confirmed the duty allegedly evaded on this product and also imposed penalty. 5.  We....
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....SCO v. CCE, Jamshedpur, reported in 1995 (76) E.L.T. 602 is more applicable. In that case, the Tribunal examining excisability of molten iron held that the goods having temperature of 1300oC - 1400oC were not marketable even if the Tariff specifically mentioned them. 7. In the present case, it was immaterial that film was visible to the naked eye. It was admitted by the Adjudicating Author....