1990 (1) TMI 257

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..... Member (T)]. - The Collector of Central Excise, Baroda has preferred this appeal against the order of the Collector of Central Excise (Appeals) Bombay issued on 24-3-1986 by which he had allowed the appeal of the respondents before him by holding that Bituminised waterproof paper manufactured by the respondents is not liable to Central Excise duty. The facts briefly are that the respondents ar .....

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..... duty of bituminised waterproof paper is now well settled by the Larger Bench decision of this Tribunal in the case of Guardian Plasticote Ltd. v. Collector of Central Excise, Calcutta -1986 (24) E.L.T. 542 (Tribunal) wherein the Tribunal, after detailed consideration of the Tariff Item 17 and going into the pronouncement on the subject by the Supreme Court in the case of Empire Industries v. Union .....

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..... process of manufacture. The learned counsel pointed out that this decision of the Bombay High Court was subsequent to the Larger Bench decision in which the High Court had also taken note of the Empire Industries case decided by the Supreme Court. 4. We have carefully considered the submissions made by the learned Departmental Representative and the learned counsel. We find that the Larger Bench .....

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..... swered in the affirmative, the process would have to be classified as manufacture within the meaning of the Central Excises Salt Act. The Larger Bench also noted that in the Paper Trade Manual (Paper and allied trade Hand Book) by Raghunath Dutt Sons (P) Ltd. that paper is generally classified according to uses to which the particular variety is to be put and also noted that there are differen .....

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..... rt additional qualities such as strength and impermeability to water. It is further seen that the decision of the Larger Bench had not come up for consideration by the Bombay High Court in its decision in the case reported in 1988 (33) E.L.T. 292 relied upon by the respondents. Therefore, the issue having been decided by the Larger Bench, which decision we are bound to follow, and in the circumsta .....

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