ORDER

The articles with which this appeal is concerned are rings punched from asbestos boards and two types of asbestos fabrics, namely, special fabrics in a coil of continuous length and M.R. Grey in rolls. The Customs, Excise and Gold (Control) Appellate Tribunal in the order under appeal upheld the findings of the authorities below that the said rings fell under Item 22F of the Central Excise Tariff which, so far as is relevant, reads thus ;

"22-F. Mineral fibres and yarn and manufactures therefrom, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following, namely:

XXX XXX XXX

(2) asbestos fibre and yarn;

XXX XXX XXX".

2. The Tribunal rejected the contention of the appellants that the said rings were intermediate products in the manufacture of brake linings and clutch facings, that they were brittle and fragile, and that they were not marketable. In this behalf the appellants had produced before the Tribunal three affidavits of which we may refer to two. The one affidavit was made by a Senior Manager, Technical, Sales, in the appellants employment, He stated, on the basis of his experience and knowledge, that M