2001 (7) TMI 852

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....TED BY : Shri T.D. Bodade, JDR, for the Appellant. S/Shri T. Vishwanathan, Advocate with K.G. Kulkarni, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these eleven appeals is the liability to duty of sand prepared by the respondents used in moulds required for casting metal. Such sand is of different types known as: green sand ....

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....is amenable to control by adding catalyst in various proportions. As such desires shelf life is obtained rather than there is a set shelf". A copy of this publication in question has not been produced. The Departmental Representative professes ignorance about it. The appeal also relies upon the Tribunal's decision in TELCO v. CCE - 1990 (50) E.L.T. 644. 3. As against this the Counsel for t....

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.... 4. Counsel for the respondent says that it has in fact paying duty on such resin coated sands. The affidavit filed by R.V. Belhe, Vice President of the respondent, refers to various technical literature which shows shelf life for these various products to be as follows : green sand - few hours; oil sand - 12 hours; CO2 sand - 2 to 3 hours; no bake alkyd resin sand - 25 minutes; air set res....