1999 (7) TMI 342

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....Sleeves. 3. The appellant filed Appeal No. E/4602/93-C in the Order-in-Original, dated 6-8-1993 passed by the Collector of Central Excise held that Nylon Screen Sleeves manufactured by the appellants are marketable and classifiable under Chapter 37 of the Central Excise Tariff. 4. In Appeal No. E/1176/94-C filed by the appellant against the Order-in-appeal passed by the Collector of Central Excise dated 21-2-1994, in the impugned order the Collector of Central Excise held that the nylon screen sleeves do not fall under Chapter 37 of Central Excise and remanded the matter to the adjudicating authority on the aspect of marketability of nylon screen sleeves. The Revenue also filed Appeal No. E/1169/94-C against the same impugne....

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.... sister concern which is admitted by the Revenue and these nylon screen sleeves were used in the manufacture of Rotary Screen Cylinders after developing the required design which is an intermediate process in the manufacture of Rotary Screen Sleeves and no new product emerges after the said lithographic process of developing a design. Therefore, it does not amount to manufacture. He, therefore, prays that the appeal may be allowed. 7. Learned JDR appearing on behalf of the Revenue submits that the Order-in-Appeal which was impugned in appeal No. E/4602/93-C, the Collector of Central Excise gave a specific finding in respect of the marketability of the goods. He, therefore, submits that the goods were marketable. 8. He also s....

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....loping design. 12. The appellants were purchasing the bare screen and, thereafter these bare screens are covered with photo-sensitive chemicals/emulsions and are brought in contact with designs/pattern to be printed on the fabric and during the exposure, the designs were traced on these sleeves and, thereafter, exposed to the light and designs/patterns are transformed on these sleeves. Thereafter, these sleeves are used for printing on the surface of the fabrics. The entire process involved in the manufacture of these printed screen based on the principles of photography. The process undertaken by the appellants transformed the bare nylon screen sleeves into distinct new article. Therefore, the process undertaken by the appellants a....