On 22 2 1988, a Trade Notice was also issued to the effect that rubber solution manufactured by dissolving natural rubber in organic solvent would number fall under Tariff Item No.
By a letter dated 3 4 1986 the Appellants set out the raw material used in the manufacture of this rubber latex solution.
4 Anti oxidant 2.5 Dispersing Agent 1 Activators 2.5 Calsoline Oil On 22 5 1986 the Appellants filed a second classification list.
Briefly stated the facts are as follows The Appellant manufactures textile hose pipe which are lined with rubber.
The Assistant Collector by his order, dated 7 10 1986 held that the product was classifiable under Tariff Item No.
By this Notification rubber latex in the form of liquid, paste or dispersions falling under Tariff Item No.
On 17 4 1989 the Collector Appeals allowed the Appeals and held that the product was classifiable under Tariff Item No.
40.01 was exempt from the whole of excise duty leviable thereon.
A show cause numberice was issued to the effect that the Appellants were number entitled to the benefit of Notification No.
250/86, dated 11 4 1986.
As per the letter the raw material used are as follows Accelerators max.
In respect of the hose pipe there also appears to be a dispute regarding classification.
They obtained the second test report.
However, the Appellants claimed benefit of Notification No.
During the pendency of the Appeal, the Appellants got the product tested for a second time.
The Department filed an Appeal to Customs, Excise and Gold Control Appellate Tribunal for short the Tribunal .
250/86 as their product fell under Tariff Item No.
It was held that the benefit of the Notification was number available.
They again classified the product under Tariff Item 40.05.
The Appellants filed an Appeal before the Collector Appeals .
Both these Appeals are being disposed of by this companymon Judgment.
40.05.
40.05.
40.01.
40.01 or 40.02.
