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G.SANKARAN, S.KALYANAM, D.C.MANDAL
Knit Foulds (P. ) Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
G. Sankaran, Senior Vice-President
1. This order disposes of a batch of 10 appeals and two cross objections of these, 9 appeals and one cross objection are by M/s. Knit Foulds Private Ltd. (herein - after referred to as the assessee) and the remaining appeal by the Revenue. All these matters have arisen out of the Order-in-Appeal Nos. 41 to 54 CE/CHG/81/84 dated 14.2.84 passed by the Collector of Central Excise (Appeals) Delhi.
2. By the impugned order, the Collector (Appeals) disposed of three issues :
(i) Whether the product "Nylon Rubber Transmission Belting" manufactured, by the assessee falls for classification as Rubber Products under Item 16A or the Central Excise Tariff Schedule (CET, for short); or under the residuary Item 68.
(ii) If the goods fall under Item 16A, whether the assessee is entitled to exemption under Ntfn. 71/78 by virtue of the fact that the clearances of the said product under Item 16A did not exceed Rs.5 lakhs and the clearances of all excisable goods not exempted were less than Rs.20 lakhs but including the clearances of exempted excisable goods, the value of clearances exceeded Rs.20 lakhs. In other words, the question for determination is whether the
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