V.T. Ragha Yachari, Member (J)

1. The respondents, M/s Industrial Marketing Corporation manufacture Varnished Fibre Glass Cloth, Varnished Sleevings and Varnished Fibre Glass Tapes. Under his order dated 25-7-1981 the Assistant Collector of Central Excise, Bombay Division C-II classified the first two products under Tariff Item 22B-CET and the last one under Tariff Item 68-CET. The respondents preferred an appeal in respect of the classification of the first two items. Under his order dated 23-10-1981, the Appellate Collector of Central Excise, Bombay, set aside the order of the Assistant Collector in the said matter and held that the said two products were also classifiable under Tariff Item No. 68-CET. Under notice dated 21-9-1982 the Central Government, in exercise of its powers under Section 36(2) of the Central Excises and Salt Act, as it then stood, indicated to the respondents that it proposed to revise the order of the Appellate Collector and restore the classification to Tariff Item 22B-CET. Under the said notice the respondents were called upon to show cause why the said variation should not be ordered. The respondents sent their reply reiterating their contentions ra