- (1.) Each of these appeals under Section 35-L (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 pvc 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 purposes of excise duty under the central Excise Tariff. According to the respondents the appropriate item is 68 while according to the revenue item 22 squarely covers the commodity. The tribunal has accepted the stand of manufacturers. That is how all these appeals have been carried by the Collector of central Excise.
(2.) The Assistant Collector who initiated the proceeding in the show cause notice reproduced the Departmental Chemical Examiner's certificate. Therein it was stated: the sample is in the form of cut-piece of black coloured belting of width 10 c. m. and thickness 9 m. m. It is composed from the Judgment and Order dated 24/11/1983 of the Customs, Excise and Gold (Control) Appellate tribunal in Appeal No. ED (SB) 1255/83-D of synthetic resin of PVC type, reinforced with textile fabric containing 42.3 per cent by weight of cotton and rest viscose (man-made filament yarns of cellulose origin). Percentage of textile fabric=43.3 per cent. Percentage of PVC compound=56.7 per cent. This position has not been disputed at any stage nor even before us. The tribunal has recorded a finding that PVC 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 PVC compound carried on at the same point of time. Learned counsel for the appellants who initially attempted to challenge this fact was ultimately obliged to accept the situation as a finding of fact. In fact before the tribunal the departmental representative had relied upon this position as would appear from the judgment of the tribunal.
(3.) It is not disputed that if the commodity would not be covered by item 22, residuary item 68 of the Schedule would be applicable. Item 22 provides thus : man-made fabrics- "man-made fabrics" means all varieties of fabrics manufactured either wholly or partly from man-made fibres or yarn and includes embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, in each of which man-made (1) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or yarn, predominates in weight: explanation J.-"base fabrics" means fabrics falling under sub-item (1) of this item which are subjected to the process of embroidery or which are impregnated, coated or laminated with preparations of cellulose derivatives or of other plastic materials or which are covered partially or fully with textile flocks or with preparations containing textile flocks. Explanation II.-* * * explanation III.-Explanation II under item 19 shall, so far as may be, apply in relation to this item as it applies in relation to that item.;