9911796707
TMI Blog1999 (5) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... t. S/Shri K.K. Anand and V. Sridharan, Advocates, for the Respondents. [Order per : P.C. Jain, Vice President]. Short question involved in these matters is whether friction cloth arising at the intermediate stage in the course of manufacture of TR belting, V Belts and Conveyor Belts is liable to duty or not. It is not disputed that the friction cloth is utilised captively for manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessees : I have considered the grounds of appeal of the Deptt. I find that the Deptt. is mainly placing reliance on the statutory entry of the goods in question i.e. friction cloth under sub-heading 5905.10. The Deptt. is mainly stressing that this entry in the Central Excise Tariff makes friction cloth statutorily excisable and has submitted that non-marketability of friction cloth d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again upheld by the Double Bench of the Hon ble High Court in the case of Union of India v. Punjab Rubber Allied Inds. reported as 1992 (58) E.L.T. 409 (P H) wherein the appeals filed by the Union of India were dismissed and upheld the view taken by the learned single Judge in the earlier case reported as 1984 (16) E.L.T. 57 (P H) and also held that friction cloth produced at intermediate s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the learned JDR, Shri V.M. Udhoji for the Revenue. 3. We have carefully considered the pleas advanced from both sides. We have thus two sets of findings, one finding of Collector (Appeals) holding that the product is not marketable and reliance on High Court of Punjab Haryana Division Bench s judgment reported in 1984 (16) E.L.T. 57 (P H) holding that the product friction cloth is not exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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