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TMI Blog1988 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. [Order per : G. Sankaran, Senior Vice-President]. - These four appeals involve a common issue, namely, whether tubes made out of vacuum impregnated glass cloth and reinforced with expoxy, imported by the respondents, were liable to be charged to additional duty of customs equivalent to the Central Excise Duty leviable under Item 22F of the Central Excise Tariff Schedule (CET for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty equal to Excise duty for the time being leviable to like articles if produced and manufactured in India. The item imported in these cases are tubes and centre tubes of glass fibre meant for using in circuit breakers. Tariff Item 22F of CET appears to include manufactured articles such as glass fibre tubes, cylinders etc. in as much as sub-clause (iv) of the Explanation under Tariff Item 22F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us, is that the notification applies even to expoxy coated glass fabrics whereas the Sr. D.R. s contention is to the contrary. As the notification reads, the exemption is for glass fabrics. The question whether it would apply to the vacuum impregnated glass fabric, reinforced with expoxy, in our opinion, need not be gone into for the present dispute. This is because the goods herein are not me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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