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TMI Blog1999 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal dated 4-10-1991 passed by the Collector of Central Excise (Appeals), Bombay. 2. At the outset, ld. Counsel appearing on behalf of the appellant submits that the respondents have filed an application under Rule 23 of CEGAT (Procedure) Rules, 1982 for bringing additional evidence on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the letter written by the respondents. The letter written by the respondents are not on record. In these circumstances, the application under Rule 23 of CEGAT (Procedure) Rules, 1982 is rejected. 4. Brief facts of the case are that respondents are engaged in the manufacture of composite articles fibre glass and plastic and they filed the classification list claiming the classification unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (2) of S. No. 26 of Notification No. 56/88 (sic). 6. Ld. JDR appearing on behalf of the appellant Revenue submits that the pipes in question are multilayer plastic laminates tubes. He submits that from the process of manufacture given by the respondents, it is clear that the goods in question are classifiable under Heading No. 39.17 of the Central Excise and are covered under Entry No. 26(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the respondents is that the pipes are not multilayer plastic laminated goods so they are covered by sub-clause (2) of the S. No. 26 of the notification. The relevant portion of the notification is reproduced below : S. No. 26 - Chapter Heading 39.17 Item Rate of duty Multi Layer Plastic Laminated tubes (i) 15 % ad valorem All goods other than (i) above (ii) Nil 10.The manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the process. On completion of the above process, the mould is left for curing for about 4 to 12 hours. After the curing is completed, the articles can be handled smoothly and can be released from the mould. From the above manufacturing process, we find that the fibre glass is put into a mould for which article to be manufactured and is impregnated with resins. 11.The Revenue has not bro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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