1999 (8) TMI 158

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..... [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein, who are manufacturers of iron and steel products falling under Chapters 72 & 73 of the Schedule to the CET 1985, make preparations of sand by mixing River sand with Bentonite and water which is then poured for the purpose of manufacture of sand moulds. The demand in this case has been raised on preparations of sand which .....

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..... y event, even if the item is treated as to be excisable, it would be entitled to exemption in terms of Notification 217/86 as it is not excluded from the category of inputs. 3. We have heard Shri K.K. Anand, ld. Counsel and Shri V.M. Udhoji, ld. DR We find that there is no necessity for us to go into the arguments of marketability and limitation in view of the fact of the Tribunal in the cas .....

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