Friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings/V Belts and Conveyer Belts is a marketable commodity

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....ound that there is no clear finding against the contention of the department tat the friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings / V Belts and Conveyer Belts is a marketable commodity. The Department considers the said friction cloth as marketable commodity. The Department considers the said friction cloth as marketable and excisable product. A copy of the judgement of the Hon'ble Supreme Court is enclosed and this may be sorupulously followed where there is different practice of assessment of friction cloth in the field formations. F.No.59/2/97-CX.1 In the Supreme Court of India Civil Appellate Jurisdiction Civil Appeal No.348 of 1984. (Appeal by Special L....

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....ourt, New Delhi, dated this the 5th day November, 1996. Sd/- (R.P. Dua) Joint Registrar In the Supreme Court of India Civil Appellate Jurisdiction Civil Appeal No. 4348 of 1984 Union of India & Other ... Appellants Versus M/s Punjab Rubber & Allied Industries & Others ... Respondents ORDER The respondent-industries filed a Writ Petition in the High Court of Punjab & Haryana, Civil Writ No. 4459 of 1980, seeking an appropriate writ for declaring, that friction cloth and intermediate products produced by them in the process of manufacture of T.R. Beltings/ V. Belts and Conveyer Belts were not liable to excise duty under item 19(1)(b) of the Central Excise Tariff and for certain other incidental and consequential relief's. Entry 19 (1....