1980 (11) TMI 155

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.... P.R. Biswas ORDER [Order per : S. Venkataraman, Member C.B.E. & C.]. - This is an appeal filed by J.D. Jones & Co. Ltd. against order (Original) No. 14 (15-A) 78-Collr-59/80, dated 14-8-1980 passed by the Collector of Central Excise, Calcutta ordering that the sheets/films/boards of P.T.F.E. (Poly Tetra Fluoro Ethylene) will be chargeable to duty and other products like gaskets etc. will be....

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.... the context of Notification No. 26/70-C.E., dated 1-3-1970. It has been admitted by the Collector in paragraph 6 of his order that (1) the entire case is based on purchase orders and bills of the said company and (2) the opinion of the National Test House, Alipore. 4. Shri Biswas stated that whereas the case could be based on the first consideration, the opinion of the National Test House....

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....hout breaking and yielding to pressure, pliable, pliant. Applying these definitions, an article which is not capable of being bent, is rigid; and article which is capable of being bent is flexible." 6. He stated that article involved in the judgment pronounced by the Bombay High Court was identical to the one with which the present appeal is concerned namely PTFE Sheet (in the context of N....