1999 (5) TMI 343

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shri V.M. Udhoji, JDR, for the Appellant. S/Shri K.K. Anand and V. Sridharan, Advocates, for the Respondents. [Order per : P.C. Jain, Vice President]. - Short question involved in these matters is whether friction cloth arising at the intermediate stage in the course of manufacture of TR belting, V Belts and Conveyor Belts is liable to duty or not. It is not disputed that the friction c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... holding as follows in the bunch of appeals of the assessees : "I have considered the grounds of appeal of the Deptt. I find that the Deptt. is mainly placing reliance on the statutory entry of the goods in question i.e. friction cloth under sub-heading 5905.10. The Deptt. is mainly stressing that this entry in the Central Excise Tariff makes friction cloth statutorily excisable and has submitt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y has held as follows : "This view point was again upheld by the Double Bench of the Hon'ble High Court in the case of Union of India v. Punjab Rubber & Allied Inds. reported as 1992 (58) E.L.T. 409 (P & H) wherein the appeals filed by the Union of India were dismissed and upheld the view taken by the learned single Judge in the earlier case reported as 1984 (16) E.L.T. 57 (P & H) and also held....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard the learned Advocates for different parties as also the learned JDR, Shri V.M. Udhoji for the Revenue. 3. We have carefully considered the pleas advanced from both sides. We have thus two sets of findings, one finding of Collector (Appeals) holding that the product is not marketable and reliance on High Court of Punjab & Haryana Division Bench's judgment reported in 1984 (16) E.L.T. 57....