1999 (5) TMI 98

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..... : None, for the Appellant. Shri V.S. Nankani, Advocate, for the Respondents. [Order per : P.C. Jain, Vice President]. - A very short question is involved in this appeal of the Revenue. Respondents herein are manufacturers of ropes of polypropylene and HDPE falling under Tariff Item 56.07. There is no dispute that in making the ropes, power is used by the respondents. However, after clearing th .....

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..... agree with the submission of the learned JDR, Shri R.S. Sangia for the Revenue. Power was used in making raw-material for manufacture of articles of ropes. Those raw-material namely, ropes are separate commodity known to the market. It is also brought to our notice that the appellants are clearing the ropes on payment of appropriate duty to their other customers apart from making articles of ropes .....

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