CARBORUNDUM UNIVERSAL LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) All the seven appeals relate to a single assessee and the issue more or less being common, they are taken up together for disposal as per law. The Misc. application is for change of cause title. The appellant company have been taken over by the M/s. Car - borundum Universal Ltd. by the order of the High Court and the appellants have filed necessary papers seeking for change of the cause title.

(2.) We have considered the request made and allow the application. The cause title shall be in the name of M/s. Carborundum Universal Ltd.

(3.) The issue in the first two appeals viz. E/1790/98 and E/1791/98 ' relates to the demands raised by the department on the plea that an intermediate product arises during the manufacture of final product namely "coated abrasives" falling under Chapter Heading 6802.00 of the Central Excise Tariff Act. The appellants process the cotton fabrics by applying glue and amylaceous substances. The department has considered this process as to be the process of manufacture and have considered the intermediate material to be "processed cotton fabrics" falling under Chapter sub -heading No. 5901.10 of CETA and have raised the demands. Appellants took the stand that the processes carried out by applying the gum and amylaceous substances on the duty paid cotton fabrics does not bring into a new product as claimed by the Revenue as the 'processed cotton fabric'. They denied that the said item is marketable and that is required to be classified under sub -heading 5901.10 of CETA. Further, their plea was not accepted and the demands were confirmed in the Order -in -Original No. 16/AC -V/97, dated 24 -2 -97 of the AC which came to be confirmed in Order -in -Appeal No. 76/98, dated 2 -3 -98.