1996 (12) TMI 49 - SC - Central Excise

Whether the said rings [punched from asbestos boards and two types of asbestos fabrics, namely, special fabrics in a coil of continuous length and M.R. Grey in rolls] fell under Item 22F of the Central Excise Tariff which, so far as is relevant?

Held that:- The Revenue sought to make the said rings dutiable as asbestos articles. The affidavit evidence of a dealer in asbestos was of some relevance. So was the affidavit evidence that explained the character and use of the said rings. It was wrong of the Tribunal to find that the deponents of these affidavits were "not the right persons to give opinion on the type of the products" with which it was concerned.

Regretably, the Tribunal's order under appeal shows that it was not fully conscious of the dispassionate judicial function it was expected to perform, and it must be quashed. The appeal is allowed and the order under appeal is quashed.