1998 (3) TMI 281

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....None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Issue involved in the above appeal filed by the Revenue against the order passed by the Collector of Central Excise (Appeals), Bombay, is the eligibility of compounded rubber manufactured by the respondents, herein, to the benefit of Notification No. 152/87, dated 25-5-1987. The respondents are manufacturers of compoun....

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.... case of the same respondents, the Tribunal has held that they are eligible to the benefit of this notification. Reasoning is contained in para 9 of the Tribunal's decision, which is reported in 1992 (62) E.L.T. 576 (Tribunal). The Tribunal has said that compounded rubber unvulcanised in primary form is converted into rubber chappals having adequate strength and regular shape and its vulcanised sh....