TMI Blog1987 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... nkaran, Vice President]. - This application has been filed under sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944 alleging that there are certain mistakes in the captioned order which, it is prayed, should be rectified. We have heard Shri Venkataraman, Consultant, in support of the application. Shri K.C. Sachar, Departmental Representative said that he had no submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said item since that would amount to double taxation. (b) Para 9 on page 8 may be read as follows :- Shri Venkataraman contended before us that though manufacture" was involved in the conversion of gasketing sheets into gaskets, the resultant gaskets would fall under Item No. 68 CET. In the alternative, he submitted that if they were classified under Item No. 22(iv), they would not be liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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