1999 (2) TMI 726

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..... nst Order-in-Appeal No. 110/98 (Md) dated 28.3.1990. The respondents have been served with notice. They are not present. The brief facts of the case are that the assessee manufacture Rubberised Cotton fabrics and the same is captively consumed in the manufacture of fan belts, in addition to supplying the same to M/s. Kamalam Rubber Factory out of raw materials received by them on job-work basis. T .....

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..... excise duty. He has applied the ratio of Bhor Industries Ltd. case to come to a conclusion that the Revenue has not produced any evidence of marketability in the matter. The revenue are contesting this ground taken by the Commissioner (Appeals). The ground raised is that there is a specific tariff entry in Sub-heading 5905.10 for rubberised cotton fabrics and as such the Commissioner ought to hav .....

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..... nst the appellants. Likewise the Andhra Pradesh High Court in the case of BMP Beltings Ltd. v. Union of India as reported in 1990 (50) ELT 10 held that Friction cloth used in manufacture of belts is not capable of being generally marketed and hence they are not 'goods' and not liable to duty. The Tribunal had an occasion to look into some of the judgments that of Punjab High Court rendered .....

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