1994 (9) TMI 143

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..... . Venugopalan, Advocate, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. This is an appeal filed by the department against the order of Collector (Appeals), Madras dated 29-7-1988. 2. Ld. D.R. stated that the Respondents are manufacturing `Sizing Mix which is consumed captively by them. They obtain various raw materials from market and subject them to the process de .....

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..... six months period. 8. The Government has in fact exempted Sizing Agents falling under Chapter 38 from payment of duty under Notification No. 172/87. It will also go to prove that it was excisable. 9. The Ld. Counsel stated that first and foremost he would like to state that the material in question is not a manufactured product as evident from the process of its preparation indicated by them i .....

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..... in the case of similar preparation in similar other industries, the Board itself has now come round to the view that such preparations are not excisable as for example in the case of printing paste. 14. It was also his submission that in any eventuality even if it was considered as a product and preparation of a kind used in the textile industry falling under Heading 38.09 even then it would ha .....

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