1980 (10) TMI 77

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....ion applications of the petitioners and the submissions made by them at the time of personal hearing. As the issues involved in the 3 revision applications- are the same, they are being disposed of by a common order. 2. The facts of the case are that the petitioners manufacture P.V.C. conveyor beltings. They buy duty paid fabrics for this purposes which are specially suited for the manufacture ....

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....eyor belting in 1965-66 and for a number of years they cleared their goods when their factory was working under the system of physical control of the Central Excise authorities. Initially, their goods were not charged to duty by the lower authorities by beating the impugned goods as articles of plastic and given them the benefit of exemption Notification No. 68/71. However, some time in 1975, a....

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....imagination be considered as fabrics within the meaning of Item 19(iii). They relied not only on the test of commercial parlance laid down by Supreme Court for purposes of classification in such cases but also referred to the judgment of the Hon'ble High Court of Gujarat at Ahmedabad in the case of M/s. Hind Engg. Co., Rajkot in a sales-tax case where the court ruled out the classification of the ....

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....ers that even if one went by the extended meaning of cotton fabrics, the end product namely P.V.C. belting which is produced by confusion of various layers with fabrics dipped in a special type of solution, lost its identity as a cotton fabrics and, therefore, cannot be said to fall within the meaning of the expression of 'cotton fabrics' under Item 19(iii) of the Central Excise Tariff. 4. Gove....