INTERNATIONAL CONVEYORS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE are six appeals against the combined Order -in Appeal Nos. S:B -274 to 279/PN -28 to 33/83 dated 14 -2 -1983 passed by the Collector of Central Excise (Appeals), Bombay on six appeals filed to him against six orders of the Assistant Collector of Central Excise and Customs, Aurangabad. The issue involved in all the six cases is the same and therefore the appeals were heard and being dealt with together.

(2.) THE question involved in these appeals is the classification under the Central Excise Tariff Schedule of the goods manufactured by the appellants, which are described as "P.V.C. Fire Resistant Antistatic Solid Woven Conveyor Belting." (Certain other types of belting are referred to in the orders of the authorities below, but it was clarified by Shri R.N. Banerjee, learned counsel for the appellants, that the goods actually involved in these appeals were only those falling under the above description). It has been held by the Assistant Collector (Appeal) that these goods were classifiable under Item 19(111) of the Central Excise Tariff Schedule, which relates to "Cotton Fabrics." As against this, it is the contention of the appellants that the goods were correctly classifiable under Item 68 of the Central Excise Tariff Schedule.

(3.) SHRI R.N. Banerjee, Advocate, who appeared before us for the appellants, drew our attention to the Tribunal's recent order No. X286 -D/1983 on a revision application filed by the same appellants, which was transferred to the Tribunal under Section 35 -D of the Central Excises and Salt Act. He pointed out that in the combined order which is the subject -matter of the appeals before us, the Collector (Appeals) had relied on a decision of the Appellate Collector of Central Excise in his Order -in -Appeal No. 1639/80 dated 23 -10 -1980. The Collector (Appeals) had observed that the decision contained in that order had not been modified and that it therefore still stood. He did not independently go into the issue of classification of the goods, but relied on the aforesaid order dated 23 -10 -80 of the Appellate Collector, and accordingly rejected the six appeals of the appellants. Shri Banerjee submitted that very order of the Appellate Collector had been reversed by the Tribunal in its order referred to above,' and the appellants' contention that the classification should be under Item 68 of the Central Excise Tariff Schedule had been accepted. Shri Banerjee accordingly submitted that the above decision of the Tribunal should be followed in the six appeals before us and consequential relief given.