1. Whether friction cloth/rubberised cloth produced at an intermediate stage in the production, by a composite, uninterrupted and continuous process of Transmission Rubber Belting, V-shaped Belts and Conveyor Belts is exigible to Central Excise Duty - is the meaningful question that arises for determination in this bunch of three writ petitions No. 1284 of 1982 ( M/s Punjab Rubber and Allied Industries & Ors. v. The Union of India and others ); No. 1460 of 1982 ( Universal Conveyor Belting Ltd. vUnion of India & Ors ); and No. 5739 of 1982 (The Northern India Rubber Mills v. Union of India & Ors. ).

2. The facts in C.W.P. No. 1284 of 1982 ( M/s. Punjab Rubber and Allied Industries & Ors. v. The Union of India and Ors. ) will provide an opposite backdrop to delineate the legal issue.

3. The petitioners are manufacturers and dealers of T.R. belting, V-shaped and conveyor belts. In order to manufacture these goods, the raw rubber, both natural and synthetic is compounded with various chemicals to make a master batch which is in the form of a sheet. This sheet is like a soft paste and is used in various forms in making a cushion compound, in impregnation or ply lamination. For