https://www.taxtmi.com/caselaws?id=187339 Rubber solution was treated as classifiable under Heading 40.05, making Notification No. 377/86-CE applicable for October 1986 to February 1987 because the product satisfied the stated concessional rate conditions, and the benefit could be extended at the appellate stage even though it had not been claimed earlier. For March 1987 to May 1988, no duty liability arose on captive consumption since the intermediate product was used within the same factory and was covered by the relevant exemption notifications. Duty was therefore to be recalculated only to reflect the admissible exemption benefits. en-us Thu, 26 Nov 2015 00:00:00 +0530 Mon, 13 Feb 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187339 Rubber solution was treated as classifiable under Heading 40.05, making Notification No. 377/86-CE applicable for October 1986 to February 1987 because the product satisfied the stated concessional rate conditions, and the benefit could be extended at the appellate stage even though it had not been claimed earlier. For March 1987 to May 1988, no duty liability arose on captive consumption since the intermediate product was used within the same factory and was covered by the relevant exemption notifications. Duty was therefore to be recalculated only to reflect the admissible exemption benefits. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187339