2002 (4) TMI 392

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...., SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. -  The appellants manufacture articles of vulcanised rubber viz. Flat Rings, Rubber Caps, Seals, Rubber Bush, Damping Strips, Faucil Guards, etc. They claimed their classification under chapter sub-heading No. 4016.19. Prior to 27-9-96, they were availing full SSI exemption. The Central Excise authorities initiated the pr....

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....of India Limited were used to manufacture refrigerators; that the parts of refrigerators are classifiable under sub-heading No. 8419.90 and accordingly these goods should be classified under heading refrigeration/A.C. parts. Accordingly, the Commissioner of Central Excise, Delhi-II, vide her order dated 29-10-2001 held that the items like Damping Strip, Seal Plug, Rubber Plug, Fausil Guard used as....

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....- on them under Rule 9(2) of Central Excise Rules, 1944 read with Section 38A and Section 11A of Central Excise Act, 1944. She further imposed a penalty of Rs. 5 lakhs on them under Rules 9(2) and 173Q read with Rule 226 of Central Excise Rules, 1944. She also imposed a penalty of Rs. 22,86,665/- on the party under Section 11AC of Central Excise Act, 1944. 2. This appeal is against the imp....

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....re manufactured from unhardened vulcanised rubber. The classification sought to be placed on the items under consideration is covered under Chapter 84. The Chapter 84, however fell within Section XVI and Section Note 1(a) states that Section XVI did not cover articles of the kind used in the machinery or unhardened vulcanised rubber under Tariff Item 40. Accordingly these items are appropriately c....