https://www.taxtmi.com/caselaws?id=73572 The Tribunal dismissed the appeal filed by the Collector of Central Excise, Cochin, challenging the Order-in-Appeal allowing M/s. Ceakay Rubber Industries' appeal on the classification of masticated rubber. It held that masticated rubber, produced without adding chemicals, did not amount to manufacturing under the Central Excises and Salt Act. Therefore, masticated rubber was deemed non-excisable under the Act, aligning with the Kerala High Court's judgment. As a result, the Tribunal upheld the Order-in-Appeal, concluding that the limitation issue raised in the appeal was unnecessary to address. en-us Thu, 11 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73572 The Tribunal dismissed the appeal filed by the Collector of Central Excise, Cochin, challenging the Order-in-Appeal allowing M/s. Ceakay Rubber Industries' appeal on the classification of masticated rubber. It held that masticated rubber, produced without adding chemicals, did not amount to manufacturing under the Central Excises and Salt Act. Therefore, masticated rubber was deemed non-excisable under the Act, aligning with the Kerala High Court's judgment. As a result, the Tribunal upheld the Order-in-Appeal, concluding that the limitation issue raised in the appeal was unnecessary to address. Case-Laws Central Excise Thu, 11 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73572