1992 (1) TMI 102

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....housings manufactured by the appellants from glass fabrics which they purchased from manufacturers was exigible to duty under Tariff Item No. 22F(4) or under residuary Item No. 68 of the Central Excise Tariff Act. 2. Manner of manufacture of arc chamber housing was not in dispute nor there was any dispute that it was manufactured from glass fabric purchased from open market in which glass fibre predominated. The issue was whether the arc chamber manufactured from glass fibre, a product of intermediate stage and not directly from mineral fibre or yarn was exigible to duty under Item 22F(4) which read as under : "22F. Mineral fibres and yarn and manufactures therefrom, in or in relation to the manufacture of which any process is ordinar....

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....found that if glass fibres/yarn were to be woven into fabrics before they could be used in the manufacture of the housing, the housing would not cease to be a manufacture of glass fibres/yarn. Subsequently a five-Judge Bench of the CEGAT did not agree with the interpretation put by the Tribunal in this case, and held that the entry applied to only those products the manufacture or attendant function of which was to do something with mineral fibre and yarn. It did not apply to a product in which only mineral fibre or yarn was used. 3. The entry is in two parts, one, descriptive and the other explanatory. Both are to be read together to bring out the scope and extent of its applicability fully. The first declares the items which are exigib....

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....ot be extended to those goods which were manufactured out of certain commodity in which mineral fibre or yarn had been predominantly used. The words `other manufacture' has to be read in the same sense as `manufacture therefrom' used in the main part. The only difference is that the scope has been widened to include not only those goods which were manufactured from mineral or yarn but even to those in which they predominate. The construction as suggested by the learned counsel for Union of India shall not only change the nature of entry but it shall result in extending to manufactures at any stage. In Geep Flashlight Industries v. Union of India, [1985 (22) E.L.T. 3 (SC) = 1986 (6) ECR 430], the entry of `articles of plastic' was construed ....