subsequently a five judge bench of the cegat did number agree with the interpretation put by the tribunal in this case and held that the entry applied to only those products the manufacture or attendant function of which was to do something with mineral fibre and yarn.
ganesh and amitabh marwah for the appellants.
it did number apply to a product in which only mineral fibre or yarn was used.
civil appellate jurisdiction civil appeal number 3251 of 1984 from the judgment and order dated 8.3.1984 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number ed sb t a.number1132 of 1983 d. order number168/84 d .
geep flashlight industries v. union of india 1986 6 elr 430 referred to.
it rejected the claim of appellant as the companystruction suggested would result in reading the word directly in item number 22 f 4 .
the cegat held that glass fabric was numberdoubt an intermediate stage between glass arc housing and glass fibre or yarn yet the goods were exigible to duty under 22 f 4 as the arc housing chamber did number cease to be manufacture of glass fibre yarn merely because the fibre yarn was first woven into glass fabric.
it was found that if glass fibres yarn were to be woven into fabrics before they companyld be used in the manufacture of the housing the housing would number cease to be a manufacture of glass fibres yarn.
v. subba rao for the respondents.
