1998 (9) TMI 170

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..... Jain, Member (T)]. Matter called. None for the appellant. Notice of hearing was sent to the appellant, but there is no response from them. Accordingly, we have heard the Ld. SDR Shri A.K. Agarwal for the Revenue. We have also gone through the Memorandum of Appeal and the grounds of appeal. 2. The appellants herein are manufacturing wadded cotton fabrics. The process of manufacture of said .....

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..... ading. He has, therefore, remanded the matter to the Adjudicating Authority for giving an opportunity to the appellants to make out its case against classification of said goods under Tariff Heading 56.01. 3. It is against the said order passed by the Collector (Appeals) that the appellants has come up with the appeal to the Tribunal. We are of the view, after having gone through the findings of .....

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..... stries or garment manufacturer. This is clear from the impugned order as well as Order-in-Original. Therefore the marketability of the goods is well established. It is not material for excisability that the goods are used as an intermediate product or some other final product. Therefore the plea of the appellant that the goods manufactured by them are only an intermediate product for other final p .....

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