1998 (12) TMI 275

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....Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the appeal filed by M/s. Hi Mile Rubber Pvt. Ltd. is whether the benefit of Notification No. 175/86 is available in respect of compounded rubber falling under sub-heading 4005.00 of the Schedule to the Central Excise Tariff Act. 2. The appellants under their letter dated 28-10-1998 have requested to de....

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....ed from the purview of the notification. Notification was amended by Notification No. 96/89 which substituted the annexure to Notification No. 175/86. Heading 40.05 was again excluded from the purview of the notification in paragraph 4(ii) as well as in paragraph 4(iii) of the annexure to the notification. Para 4(iii) was further amended by Notification No. 113/89 omitting reference to the Heading....

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....n which it was held that excisable products manufactured by the appellants are not entitled to the benefit of Notification No. 175/86. The Tribunal had also observed regarding submissions of Trade Notice issued by the Bombay Collectorate as under : ".... What is more significant is that the appellant is not within the jurisdiction of the Bombay Collectorate but is within the jurisdiction of the....