1998 (1) TMI 304

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....dent. [Order per : Jyoti Balasundaram, Member (J)]. - The above two appeals have been filed by the Revenue against two Orders-in-Appeal passed by the Collector (Appeals), Bombay, extending the benefit of Notification 152/87, dated 25-5-1987 to the respondents herein. The respondents herein are manufacturers of compounded rubber which is further used by them in the manufacture of unvulcanised ru....

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.... 576 [Umbergaon Rubber (P) Ltd. v. C.C.E.]. The reasoning of the Tribunal is contained in Paragraph-9 in which the Tribunal has held that since unvulcanised compounded rubber is first converted into vulcanised sheets, and such sheets fall for classification under Chapter 40, the conditions of the notification are satisfied and the fact that sheets are further used in the manufacture of Hawai Chapp....