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I.J.RAO, D.C.MANDAL, G.P.AGARWAL
Collector of Central Excise – Appellant
Versus
Fenner (India) Ltd. – Respondent
D.C. Mandal, Technical Member
1. Since these two appeals relate to a common question of classification, the same were heard together and are being disposed of by this common order.
2. In appeal No. E/1670/88-C filed by the Revenue the facts, in brief, are that the respondents M/s. Fenner (India) Ltd. are manufacturers of "PVC impregnated flame resistant colliery conveyer belting" and "PVC impregnated cotton conveyor belting (food quality). The above products were classified under Tariff sub-heading 3922.90 under the Central Excise Tariff Act, 1985 vide classification list No. 153/3/85-86 dated 7-3-86, effective from 1-3-86 and the same was approved. Later on, it was felt by the Department that the products were correctly classifiable under Tariff sub-heading No. 3920.11 or 3920.12, as the case may be, depending upon whether the products are rigid or flexible, since the products manufactured are in running length and not cut to size. A show cause notice was issued to the respondents on 12-6-87 requiring them to show cause to the Assistant Collector of Central Excise, Madurai as to why the aforesaid products should not be classified under Tariff sub-heading 3920.11 or 3920.12, as
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