COLLECTOR OF CENTRAL EXCISE CALCUTTA vs MULTIPLE FABRICS PVT. LTD. ETC."

The Supreme Court addressed the applicability of Item 22(3) versus residuary Item 68 of the Central Excise Tariff concerning P.V.C. Conveyor Belting. The Court upheld the Tribunal's finding that the manufacturing process involved simultaneous compounding with P.V.C., thus qualifying the product under Item 22 as a man-made fabric. The appeals by the Collector of Central Excise were dismissed, affirming the Tribunal's decision that the product did not fall under the residuary entry.