V.K. Agrawal, Member (T)
1. Shri P.K. Das, learned Advocate for the applicants/appellants submitted that they have already deposited a sum of Rs. 1.00 lakh (Rupees one lakh) out of the total duty confirmed against them. We take it as a sufficient pre-deposit for the purposes of Section 35F of the Central Excise Act, 1944. We, therefore, take up the appeal itself for disposal with the consent of both sides.
2. The issue involved in the present appeal is whether the benefit of Notification No. 52/86-C.E., dated 10-2-86 is available to Unvarnished Fibre Glass Tape (Woven) treating it as a Glass Fabric. Learned Advocate, Shri P.K. Das, for the appellants relied upon the decision of the Tribunal in the case of Jacoglass Industries v. Commissioner of Central Excise, Hyderabad reported in 1997 (90) E.L.T. 234 (Tribunal), wherein it has been held that as per Fair Childs Dictionary of Textiles, narrow woven fabric has been defined as a general term for tapes, weavings and other materials and the Tribunal going by the said definition held that ‘Unvarnished Glass Tape’ is nothing but narrow woven fabrics eligible to exemption under Serial No. 10 of Notification No. 52/86. It is the contention of the Revenue that this decision is not applicable as the glass-content in the impugned tape is not 100%; that according to the Test Report, it is 98.57%. Learned Advocate has brought on record the Indian Standard IS: 5352-1974 according to which, glass-content of the tape shall be not less than 97.5%. As admittedly the glass-content in the impugned tape is not less than 97.5%, the product has to be treated as Glass Fabrics. Thus relying upon the decision of the Tribunal in the case of Jacoglass Industries v. Commissioner of Central Excise, Hyderabad (supra), we set aside the impugned Order and allow the appeal with consequential relief to the appellants.