1998 (7) TMI 224

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..... he respondents herein are engaged in the manufacture of transmission rubber belting falling under sub-heading 4010.90 of the Schedule to the CETA, 1985, during the manufacture of which rubberised cotton fabrics (friction cloth) comes into existence. According to the Department these are goods which are independently classifiable under CET sub-heading 5905.10 attracting duty at the appropriate rate .....

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..... and all evidence regarding marketability and hearing the assessees in the matter. Since the identical issue for a different period i.e. for the period up to August, 1991 (in the present case the demand is for the period September to December, 1991) has already been remanded by the Tribunal as seen from the above narration, we set aside the impugned order in this case also and remand the matter fo .....

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