S. Grover, Vice- President

1. M/s International Conveyors Limited, a Public Limited Company, in short mentioned as the Company, filed a Revision Application (R.A.) before the Additional Secretary, Government of India, Department of Revenue on 10th of April 1981 against the Order No. V-2(68)/688/79/8620 dated 23rd of October 1980 passed by the Collector of Central Excise (Appeals) Bombay. The related Order of Adjudication was of the Superintendent of Central Excise, Aurangabad dated 21st/24th of March 1979. The said R.A. came to be transferred to the Tribunal under Section 35-P of the Central Excises and Salt Act, 1944 hereinafter referred as the Act, as an Appeal, and is being accordingly disposed of as such.

2. 1978 for their product which they described as under :

P.V.C. Fire Resistant Anti-Static Solid Woven Coal Conveyor Belting/P.V.C. Food Conveyor Belting.

3. While submitting the AL-4, the Company claimed that its products fell under Tariff Item 68 of the C.E.T.

4. On 24th October 1978, the Company was required to explain the manufacturing process and raw material to be used. Necessarily, reply was filed on 19th November 1978.

5. A show cause notice was issued on 12th of Janua