1999 (8) TMI 755

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....ting authority in the impugned order as rubber compound which is entirely used captively in the manufacture of the aforesaid coir products. 1.2 Revenue issued a show cause notice demanding duty on the said rubber compound. The appellant herein resisted the said demand on the following pleas :- (1)     Rubber compound is not goods having a short shelf life and therefore, is not marketable. (2)     Even if it is conceded that the said goods are dutiable, they should be granted the benefit of SSI exemption Notification No. 175/86-C.E. (3)     The demand is barred by time. 1.3 The adjudicating authority vide the impugned order confirmed the demand of Rs. 3,11,7....

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....that he product latex mix is identical to the product, rubber compound manufactured by the appellant herein as is clear from the discussion in the impugned order by the adjudicating authority itself when he refers to the Order-in-Original No. 13/Collr/95, dated 14-2-95 concerning coir cushion at internal page 6 of the impugned order. On the basis of the finding of the Commissioner in the said Order-in-Original No. 13/Collr/95, dated 14-2-95 the adjudicating authority has come to a conclusion in the present case that the product, rubber compound is identical to the product, latex mix manufactured by Coir Cushion and is liable to duty under TH 4005.00. Learned advocate submits that on the basis of the judgment of the Tribunal in the case of C....

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....entical product and the Tribunal has come to a clear decision that the product is liable to exemption under Notification No. 115/75, dated 30-4-75. As regards the submission that the goods have not been manufactured in a coir industry, learned advocate submits that it has been given as a fact in the impugned order itself that the appellant's factory is a coir industry inasmuch as their final product, i.e. coir cushions, mattresses etc. are enjoying the benefit of Notification No. 115/75, dated 30-4-75. Therefore, there is no doubt that the benefit of the said notification would be applicable to the goods in question. 5. We have carefully considered the pleas advanced from both sides. We agree with the submission of the learned advoc....