FENNER INDIA LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant is aggrieved by the decision of the Tribunal upholding the demand on account of excise duty under the Central Excises and Salt Act, 1944 (as it then stood) (REFERRED TO as "the Act") for the period 1/5/1981 to 28/2/1986.

(2.) The appellant has made the following submissions:

(3.) Learned counsel for the respondent, however, has submitted that the decision in Fenoplast (P) Ltd. clearly indicates the method by which products such as PVC-impregnated conveyor belts were to be classified and applying that method the commodity manufactured by the appellant comes only under Tariff Item 19 (III). It is further submitted that the tariff advice had been issued prior to the introduction of Section 37-B in the Act and, therefore, would not bind the Revenue insofar as it was contrary to the decision of this Court in Fenoplast (P) Ltd.