2000 (11) TMI 866

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.... Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal has been filed by Revenue on the following finding of the Commissioner (Appeals):- "I have carefully gone through the records of the case, including the submissions made in the memorandum of cross objections as well as during hearing. I find that the notification does not define rot proof product. Therefore, it is not neces....

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....Bituminous felts' manufactured by the respondents are used for water-proofing the roof of buildings and for damp proofing the basement of multistoried buildings. Therefore the product is only water proof/damp proof jute product and not a rot-proof product as held by Asst. Collector and Notification 53/65-CE, dated 20-3-1965 as amended exempts rot proof jute products, laminated jute products and fi....

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....erits. 3. Ld. DR Shri S. Kannan appeared for the Department and reiterated the ground as made out. 4. We have carefully considered the submissions and the material on record and find- (a) the grounds given in appeal are presumptions regarding the Chemical Examiner report and advice. If there was any doubt on the Chemical Examiner's report and advice, samples and the remnant....