TMI Blog1987 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals under Section 35L(b) of the Central Excises and Salt Act, 1944 is directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal. The short question arising in each of them is as to whether P.V.C. Conveyor Belting manufactured by the different respondents in these appeals comes within the purview of Item 22(3) or would be governed by the residuary entry 68 for pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le fabric = 43.3% Percentage of P.V.C. Compound = 56.7%." This position has not been disputed at any stage nor even before us. The Tribunal has recorded a finding that P.V.C. compounding was done simultaneously with the weaving of the fabric from yarn which clearly indicated that the process of manufacture was conversion from yarn to fabric as also the application of the P.V.C. Compound carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, in each of which man-made (i) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or yarn, predominates in weight : ........... ........... ........... ……… Explanation I. - "Base fabrics" means fabrics falling under sub-item (1) of this Item which are subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of P.V.C. Compound. 4. In view of the higher percentage of P.V.C. Compound in commodity, it becomes difficult to treat the ultimate goods as man-made fabrics for holding that it is covered by Item 22. Upon this analysis it follows that the Tribunal came to the correct conclusion when it held that the goods were not covered by Item 22 and, therefore, for the residuary item 68 applied. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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