JUDGMENT

RANGANATH MISRA, J. - 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 Examiners 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 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 c