He submits that the bare nylon screen sleeves after going through the above mentioned processes becomes a different and a distinct article known in the market. After these processes, the nylon screen sleeves is ready for printing. Thereafter, unexposed parts of the photo coating were cleared from the screen and the screen was dried. Thereafter the designs were traced on the photo emulsions photo screen through source of light. He, therefore, submits that the goods were marketable.Ĩ. He also submits that appellants purchased the bare nylon screen sleeves from their sister concern and thereafter these screens are subjected to coatings photographic chemicals. E/4602/93-C, the Collector of Central Excise gave a specific finding in respect of the marketability of the goods. He, therefore, prays that the appeal may be allowed.ħ. Learned JDR appearing on behalf of the Revenue submits that the Order-in-Appeal which was impugned in appeal No. Therefore, it does not amount to manufacture. He, therefore, submits that the classification of the said nylon screen sleeves under Chapter 37 is not justified.Ħ. He also submits that the bare nylon screen sleeves were purchased from their sister concern which is admitted by the Revenue and these nylon screen sleeves were used in the manufacture of Rotary Screen Cylinders after developing the required design which is an intermediate process in the manufacture of Rotary Screen Sleeves and no new product emerges after the said lithographic process of developing a design. The said nylon screen sleeves become photographic textile articles known as screen for the screen printing process. He further submits that the bare nylon screen sleeves after exposure and developing ceases to be sensitised Textiles of Chapter 37 of Central Excise. He submits that these nylon screen sleeves being part of Nickel cylinders are not liable to pay any duty. 201/87, dated 3-9-1987 if used captively for printing. He further submits that these Rotary Screen Cylinders are correctly classifiable under Chapter Heading 84 of the Central Excise Tariff and are exempted under Notification No. He submits that the nylon screen sleeves are then fitted with rims on either sides on a Nickel Cylinder so that it becomes cylinderical and known as Rotary screen cylinders used captively for printing fabrics. E/1169/94-C against the same impugned order with the prayer that the goods in question are classifiable under Chapter 37 of the Central Excise Tariff.ĥ. Learned Counsel appearing on behalf of the appellants submits that appellants were using nylon screen sleeves purchased from their sister concern in the manufacture of Rotary Screen Cylinders used captively in the printing of fabrics and there was no sale either of the Nylon Screen Sleeves in which the designs are imprinted by means of lithographic process. E/1176/94-C filed by the appellant against the Order-in-appeal passed by the Collector of Central Excise dated 21-2-1994, in the impugned order the Collector of Central Excise held that the nylon screen sleeves do not fall under Chapter 37 of Central Excise and remanded the matter to the adjudicating authority on the aspect of marketability of nylon screen sleeves. E/4602/93-C in the Order-in-Original, dated 6-8-1993 passed by the Collector of Central Excise held that Nylon Screen Sleeves manufactured by the appellants are marketable and classifiable under Chapter 37 of the Central Excise Tariff.Ĥ. In Appeal No. Therefore, these are being taken together for final disposal.Ģ. In this case the issue is classification and excisability of Nylon Screen Sleeves.ģ. The appellant filed Appeal No. All the three appeals involves the common question of law.
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