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TMI Blog1985 (7) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Raghavachari, Member (J)]. - The, two appeals were heard together as the issue for decision in both is the same. 2. After issue of notice that excisable product falling under Item 22-F was being manufactured by the respondents M/s. Hindustan Mineral Traders and M/s. Karnataka Asbestos but they had not taken out the necessary licence therefor, the Assistant Collector in his orders dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crushing of the rocks and the resultant product being asbestos fibre the same is classifiable under Item 22-F(4) CET and since thus an excisable product is brought into existence by the process applied by the respondents to the rocks the said process of crushing of the rocks to separate the fibres amounts to manufacture under Section 2(f) of the Central Excises and Salt Act. 5. Shri Shah relies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw-Hill Encyclopaedia of Science Technology (5th Edition) it is found stated at page 744 of Vol. I that asbestos is the general name for the useful, fibrous varieties of six rock forming minerals. Specifically dealing with amphibole asbestos it is stated the fibrous amphiboles that are termed asbestos are generally more heat and acid resistant than serpentine asbestos, thought not as slurry, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the only distinction between the fibres obtained from the chrysotile and those obtained from amphibole is that while the former yield fibers of some length the latter yields fibers of short length. It also appears that while fibres of the longer length could be woven the fibres of shorter length could not and hence these fibres of shorter length are used in the manufacture of other asb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lwara reported in 1984 ECR 1877 and on the classification of asbestos powder in Collector of Central Excise, Jaipur v. M/s. Leo Minerals and M/s. Multi Mineral Processing Industries. [Order Nos. 509 and 510/87-D dated 29-6-1987 in Central Excise Appeals Nos. 49 50/1983-D]. 7. Accordingly we hold that the orders of the Assistant Collector were right and that the orders of the Appellate Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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