TaxTMI 
TaxTMI 
2005 (5) TMI 80
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....lass fibre; (b) Chopped strand - glass fibre; (c) Rovings - glass fibre; (d) Yarn spun wholly out of glass fibre; and (e) Woven roving - glass fibre. 3.These goods are cleared by the Petitioner under Item 22F of the First Schedule to the Act. 4.The jurisdictional Assistant Collector was of the view that the Petitioner was also manufacturing glass fibres as an intermediary product but the Petitioner wrongly did not show this in its classification list. 5.The Petitioner did not accept the view of the Assistant Collector and filed an appeal before the Appell....
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....s and, therefore, not liable to excise duty. It was submitted that the Government has accepted the order of the Assistant Collector and there was no reason why the Petitioner should be made liable to excise duty in respect of an identical commodity. 9.The Courts have, time and again, accepted that marketability of goods is of crucial importance for the purpose of levy of excise duty. In Bhor Industries Ltd. v. Collector of Central Excise, 1989 (40) E.L.T. 280 (S.C.), the question was whether crude PVC films produced by the appellants therein were liable to excise duty. On the basis of the facts available before the Supreme Court, it was held that crude PVC films were not known in the market and could not be sold in the market and were no....
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....ect melt process for manufacture of continuous filaments which is different from a staple filament plant where shorter non-continuous filaments are manufactured. A flowchart of the process is annexed. Raw materials consisting of clay, limestone, boric acid and some other ingredients are melted in an electrical furnace to form glass. The molten glass is refined and drawn through platinum bushings when continuous filaments are obtained. The glass flows through the bushings under gravity and fine filaments are drawn mechanically downwards from the glass as it exudes from the tips of the bushings. Drum winders below the bushings accelerate the glass to a speed of several thousand metres per minute, attenuating the filament as it cools until it ....
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....ause of the technical problem connected with the migration of the size and other chemicals on the filaments. The continuous filament packages intended for being twisted5. into spun yarn are directly taken to the high speed ring frames for conversion into spun yarns of different twists in a process similar to conventional spinning for giving strength to the yarn. This spinning is done in the wet stage without curing. If the cakes are dried they cannot be twisted causing breakage on the yarn. The continuous filament packages for making Chopped strand Mat, Chopped Strand, Rovings and Woven Rovings are cured in an oven. The packages are taken out of the oven, cooled and processed in a Chopped Strand Machine to make Chopped Strand Mat, in Rov....