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of <h1>CEGAT reclassifies rubber, overturns duty demand, grants relief under Central Excises & Salt Act</h1> The Appellate Tribunal CEGAT, New Delhi, set aside the Collector (Appeals) order and classified the reclaimed rubber as Reclaimed Rubber Sheet/Un-hardened ... Classification Issues: Classification of reclaimed rubber under the Central Excises & Salt Act, 1944Analysis:The Appellate Tribunal CEGAT, New Delhi, heard the appeal regarding the classification of reclaimed rubber under the Central Excises & Salt Act, 1944. The impugned order by the Collector (Appeals) upheld the classification of the reclaimed rubber under Item No. 68 of the First Schedule to the Act, confirming a duty demand of Rs. 3,42,683.64 for a specific period. The lower authorities based their decision on a previous Tribunal ruling in a similar case. Both parties presented arguments, but the Tribunal found that the matter could be resolved on a concise ground.In a previous case, the Tribunal had classified reclaimed rubber sheets as raw material for manufacturing rubber sheets, not as a final rubber product. The Tribunal relied on the appellant's submissions that indicated the manufacturing process did not involve producing rubber sheets. However, in the current case, the appellant detailed a manufacturing process that included passing the material through roller sheeting mills to obtain reclaimed rubber sheets. This process differed from the previous case where the appellant did not possess the necessary machinery for sheet production. The appellant consistently stated that the goods were sold only in sheet form, which was not addressed in the Collector (Appeals) order.The Tribunal concluded that the reclaimed rubber in question was indeed in sheet form, falling under sub-item (2) of Item 16A of the Act. The classification list described the goods as Reclaimed Rubber Sheet/Un-hardened Unvulcanised, which was approved for classification under Item 16A(2) of the Act. Therefore, the Tribunal set aside the impugned order, allowing the appeal and granting consequential relief to the appellant.
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