2002 (9) TMI 642

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sankhla, SDR, for the Respondent. [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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iven regular shape by cutting from sides, therefore, 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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r wholly or partly of rubber and which are used for the 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 He....