2002 (9) TMI 642

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....Order per : S.S. Kang, Member (J)]. -  Applicant filed this Appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 74/94-C.E. was denied to the appellant. 2. Heard both sides. 3. The contention of the Appellant is that the present proceedings are in relation to the approval of their classification list under the Adjudicatin....

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....re, the Appellant are not entitled for benefit of Notification. 6. The issue involved in this Appeal is whether the Appellant are entitled for benefit of Notification No. 74/94-CE on compounded rubber. The goods in question in the present proceedings are classifiable under heading 44.05 of Central Excise Tariff. Notification No. 74/94 at S. No. 5 provides nil rate of duty on all rubber produ....

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.... resoling, retreading or repairing and tyres in declaring the products commonly known as tread rubber, camel back, cushion compound, cushion gum, tread gum and tread packing strips) falling under Heading 40.05 ...." (Emphasis supplied) Therefore, when we find that the entity under consideration is covered by the expression 'sheets' under Heading 40.05, it would therefore be covered by the benefit....