TMI Blog1983 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... e subject matter of the dispute in the present proceedings are what are known as Cord Repair Fabrics, Pre-shaped Cord Patches and Criss-Cross Patches, the latter two products being made out of the first product. The appellants contention is that these do not fall for classification under Item No. 16A(2) of the First Schedule to the Central Excises and salt Act (hereinafter referred to as CET), under which Item the Central Excise authorities have classified the products for assessment to duty. The appellants contentions were rejected by the lower authorities and they went in revision before the Central Government which has now come to us on transfer under the provisions of Section 35P(2) of the Central Excises and Salt Act to be disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th rubber with only thin cotton weft to support the weight would fall outside the scope of plates, sheets and strips within the meaning of Item No. 16A(2) of the CET. 5. Item No. 16A(2) of the CET reads thus : 16A. Rubber Products, the following, namely :- (i) x x x x (ii) Plates, sheets and strips, unhardened, whether vulcanised or not, and whether combined with any textile material or otherwise. The headings of the CCCN referred to by the appellant no doubt, mention plates, sheets and strips, but there is mention in the headings of a combination of plates, sheets and strips with any textile material or otherwise, as in case of the CET Item. In the scheme of the CCCN, there is specific Heading 59.11, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and criss-cross patches made out of cord patches by processing of the latter. The cord repair fabric is stated to be cut to specific sizes square shape and two or more such layers are assembled and pressed and a layer of rubber stock is applied at the back to form criss-cross patches. The cord patches are stated be cut from cord repair fabric to specific sizes of oval shape and more than two such layers are then assembled pressed and a layer of rubber stock is applied at the back. The final product is cured and it is in oval shape and edges are also shaped. Having regard to the process of manufacture, as stated by the appellants, which has not been disputed by the Department, these products would be more appropriately classifiable under I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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