2009 (3) TMI 336

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....a Jain, Advocate, for the Appellant. Shri Kishorilal, SDR, for the Respondent. [Order per: A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. The appellants are engaged in the manufacture of reclaimed rubber falling under Chapter 40 of the Central Excise Tariff Act, 1985. The appellants are also involved in making of Crumbed Rubber of various items like Cut r....

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....l Excise Act, 1944 and, therefore, Crumbed rubber in powder form is not classifiable under Chapter heading No. 40.04 of CETA, 1985. The case relates to the period from January, 1999 to December, 2001 and the demand of duty involved in Rs. 4,24,293/-. 4. We find that the issue is no longer res integra. The Tribunal in the appellants' own case (CCE and C, Surat-I v. Gujarat Reclaim and Rubber Pro....