Exemption for compound rubber in crumb form denied because the notification covered only plate sheets and straps.

Compound rubber in crumb form was treated as a primary form under the relevant chapter notes, while Notification No. 71/68-C.E. was understood to cover only plate sheets and straps. On that basis, the product was held outside the scope of the exemption claimed, and the concession was denied. The Tribunal thus sustained the view that compound rubber in crumb form did not qualify for the notification benefit.

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Issues: Whether compound rubber in crumb form was eligible for the benefit of Notification No. 71/68-C.E.

Analysis: The product in question was compound rubber in crumb form. The relevant chapter notes treated the goods as being in a primary form, while the notification was understood to extend only to plate sheets and straps. On that basis, the Tribunal held that the product did not fall within the scope of the exemption claimed.

Conclusion: The benefit of Notification No. 71/68-C.E. was not available to the assessee and the denial of concession was upheld.

Final Conclusion: The appeal failed on the question of exemption eligibility, and the order denying the notification benefit was sustained.

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