2017 (6) TMI 751

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.... Per: B. Ravichandran The appeal is against order dated 04.06.2012 of Commissioner (Appeals) Delhi-I. The appellants are engaged in the manufacture of "Lay Flat Tubing, Flexible Ducting, Lay Flat Tube Semi-Rigid Flexible Ducting and Parts" falling under tariff heading 3917 of the Central Excise Tariff. The said product is eligible for exemption under Notification No.6/2002-CE dated 01.03.2002. Th....

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....uous process and result in the final product as "Lay Flat Tubing". PVC coated fabrics is an intermediate product with oil coated on both sides and the same is not known in the market as an item for sale and purchase. Regarding reliance placed by the Revenue on the statement given by Partner of the appellant firm, ld. Counsel submitted that the imports made by the appellant before 2003 was plastic ....

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....o the process of manufacture of "Lay Flat Tubings". He submitted that the lower authorities treated PVC coated fabric/ plastic sheets as if both are one and the same product. We are not convinced with the reasoning recorded that coated fabric is otherwise simply called as plastic sheets. In case of tax liability of intermediate products in a continuous product, it is for the Revenue to establish t....