TMI Blog2005 (5) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... of glass fibre; and (e) Woven roving - glass fibre. 3.These goods are cleared by the Petitioner under Item 22F of the First Schedule to the Act. 4.The jurisdictional Assistant Collector was of the view that the Petitioner was also manufacturing glass fibres as an intermediary product but the Petitioner wrongly did not show this in its classification list. 5.The Petitioner did not accept the view of the Assistant Collector and filed an appeal before the Appellate Collector who confirmed the view of the Assistant Collector. 6.In the revision petition before the Government, it was contended by the Petitioner that glass fibre is an intermediate product, which arises in a continuous process in the manufacture of the five items m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and again, accepted that marketability of goods is of crucial importance for the purpose of levy of excise duty. In Bhor Industries Ltd. v. Collector of Central Excise, 1989 (40) E.L.T. 280 (S.C.), the question was whether crude PVC films produced by the appellants therein were liable to excise duty. On the basis of the facts available before the Supreme Court, it was held that crude PVC films were not known in the market and could not be sold in the market and were not capable of being marketable. The Supreme Court was of the view that the Tribunal did not, erroneously, apply the test of marketability. This test of marketability was reiterated by the Supreme Court in Collector of Central Excise v. Ambalal Sarabhai Enterprises, 1989 (43) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are melted in an electrical furnace to form glass. The molten glass is refined and drawn through platinum bushings when continuous filaments are obtained. The glass flows through the bushings under gravity and fine filaments are drawn mechanically downwards from the glass as it exudes from the tips of the bushings. Drum winders below the bushings accelerate the glass to a speed of several thousand metres per minute, attenuating the filament as it cools until it is barely visible. The filaments pass over a size applicator roller, then on to a collecting point to form one or more strands. These strands are wound on to the drum as a package or 'cake' and are the basic material from which all forms of Fibreglass reinforcements are produced. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wists in a process similar to conventional spinning for giving strength to the yarn. This spinning is done in the wet stage without curing. If the cakes are dried they cannot be twisted causing breakage on the yarn. The continuous filament packages for making Chopped strand Mat, Chopped Strand, Rovings and Woven Rovings are cured in an oven. The packages are taken out of the oven, cooled and processed in a Chopped Strand Machine to make Chopped Strand Mat, in Roving Winders for making Rovings and on the Strand Chopper Machine to make Chopped Strands. Woven Rovings are made in a loom using Rovings which have been specially treated for making woven fabrics." 13.It has been mentioned in the impugned order that during the course of personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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