1998 (3) TMI 402

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....i R.K. Roy, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Short question involved in the present case is whether a solution formed by mixing rubber compound in solvent (toluene) is liable to duty under Tariff Heading 40.05 or not which is described as compounded "rubber unvulcanised, in primary form or in plates, sheets or strips". The said solution submits the ld. Advocat....

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....ion has been issued under Section 11C; (iv) since the said solution is used captively in the manufacture of rubber footwear and both the inputs and the final products are mentioned in the table to Notification 217/86-C.E. and the final product, rubber footwear is liable to duty the product under consideration would be exempted by the said Notification. 3. On a query from the Bench, ld. Adv....