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    <title>2004 (4) TMI 385 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the appeal, affirming that vulcanized rubber sheets bonded to metallic surfaces of equipment are not excisable. The decision was based on the non-marketability of the bonded rubber lining and precedent involving in situ formation of materials, as established in a previous Supreme Court ruling. The appellant&#039;s argument regarding the separability of the rubber lining was rejected due to strong bonding post-vulcanization, supported by the Tribunal&#039;s findings and lack of substantiation from the appellant on the applicability of a different court decision.</description>
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    <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 385 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=111700</link>
      <description>The Tribunal dismissed the appeal, affirming that vulcanized rubber sheets bonded to metallic surfaces of equipment are not excisable. The decision was based on the non-marketability of the bonded rubber lining and precedent involving in situ formation of materials, as established in a previous Supreme Court ruling. The appellant&#039;s argument regarding the separability of the rubber lining was rejected due to strong bonding post-vulcanization, supported by the Tribunal&#039;s findings and lack of substantiation from the appellant on the applicability of a different court decision.</description>
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      <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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