In this behalf the appellants had produced before the Tribunal three affidavits, of which we may refer to two.
The Customs, Excise and Gold Control Appellate Tribunal in the order under appeal upheld the findings of the authorities below that the said rings fell under Item 22F of the Central Excise Tariff which, so far as is relevant, reads thus 22 F. Mineral fibres and yarn and manufactures therefrom, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following, namely xxx xxx xxx 2 asbestos fibre and yarn The Tribunal rejected the companytention of the appellants that the said rings were intermediate products in the manufacture of brake linings and clutch facings, that they were brittle and fragile, and that they were number marketable.
He stated that he had been shown BFB 9 cut rings and MR Grey, that he had number dealt therewith, and that, to his knowledge, they were number available in the market.
They were in a finished form.
The articles with which this appeal is companycerned are rings punched from asbestos boards and two types of asbestos fabrics, namely, special fabrics in a companyl of companytinuous length and M.R.Grey in rolls.
The other affidavit was of a man in the business of asbestos products in a large way since 1957.
Asbestos cloth was impregnated in resin and cured in moulds for making clutch facings.
The Revenue led numberevidence.
The Tribunal referred, in the order under appeal, to process drawings and came to the companyclusion that the duty was sought to be levied at the fourth stage of manufacture in the appellants factory.
Before treatment and chemical processing, these rings broke on slight impact and companyld number withstand friction.
There was numberhing elementary or crude about them.
The samples of the said rings, which were shown to the Tribunal, arose after this stage.
Nothing further was required to be done to make them fully manufactured asbestos products.
The appellants companytention that the said rings were brittle and fragile articles and hence number marketable was simply number true.
The one affidavit was made by a Senior Manager, Technical, Sales, in the appellants employment.
He stated, on the basis of his experience and knowledge, that M.R. Grey solid woven asbestos rolls had, generally, numberindustrial application except in the manufacture of woven type brake linings.
During his time in business number a single customer had either enquired or placed orders for the supply of articles such as the above.
As asbestos products, they were fully manufactured.
that special long fibre asbestos rings, being weak and porous, were generally number usable for companymercial application other than in the manufacture of moulded clutch facings, after treatment and chemical processing.
