1998 (12) TMI 277

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.... Sharma, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The dispute in this appeal filed by the Revenue relates to classification of Vulcanising solution manufactured by the respondents herein, whether under CET sub-heading No. 4005.00 as claimed by the Revenue or under CET sub-heading No. 3506.00 as claimed by the manufacturers, and upheld by the Collect....

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.... of the Central Excises & Salt Act, 1944. The Assistant Collector of Central Excise confirmed the demand and also classified the product - Vulcanising solution under sub-heading No. 4005.00 and denied the benefit of the Notification. Accordingly, he confirmed the demand for Rs. 15,916.52. On appeal, the lower, appellate authority set aside the Assistant Collector's order following the Tribunal's d....

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....er cement or black vulcanising cement had composition of rubber compound 11.00%, soluble sulphur 0.30%, Resin 1.00% and S.B.P. Spirits 87.00%. The Tribunal had held that the product which contains apart from the above contents, (rubber compound and solvent), sulphur, carbon black, stearic acid, zinc oxide, fillers and answers to the description of rubber based adhesives compound and is correctly c....

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....fore the Tribunal the only ground taken by the Revenue is that the Department has filed the appeal against the Tribunal's decision reported in 1990 (50) E.L.T. 604 to the Hon'ble Supreme Court. Further, we find that the Supreme Court has by its Order reported in 1998 (97) E.L.T. 23 (S.C.) upheld the order of the Tribunal on classification and rejected the Revenue's appeal. 5. We, therefore....