TMI Blog1999 (5) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondents. [Order per : P.C. Jain, Vice President]. A very short question is involved in this appeal of the Revenue. Respondents herein are manufacturers of ropes of polypropylene and HDPE falling under Tariff Item 56.07. There is no dispute that in making the ropes, power is used by the respondents. However, after clearing the same on payment of appropriate duty they manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngia for the Revenue. Power was used in making raw-material for manufacture of articles of ropes. Those raw-material namely, ropes are separate commodity known to the market. It is also brought to our notice that the appellants are clearing the ropes on payment of appropriate duty to their other customers apart from making articles of ropes themselves. It is apparent that the power used for manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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