2002 (9) TMI 665

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....5-1978 to Tankmastic although the classification claimed under Central Excise Tariff sub-heading 2715.90 as "cut back bitumen" has been accepted, (b)   denial of benefit of Notification No. 35/86-C.E., dated 10-2-1986, to the products CPRX compound and Shalikote T-10, T-12, T-14 & T-25, while the Revenue is aggrieved by - (a)   extension of benefit of the above Notification to Tarfelt BH, BS, DC & Tarfelt Scrap, although the claim for classification of these products under CET sub-heading 5909.00 has not been accepted and the goods have been classified under CET sub-heading 5906.90, (b)   extension of benefit of Notification No. 126/78-C.E. to Tankmastic and Shalitex Primer, (c)   exten....

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....demand is sustainable, uphold the impugned order and reject the appeal No. E/4494/95-BOM filed by the assessee. 4. Now we proceed to decide the appeal of the Revenue. We deal with each group of products separately . (1) Tarfelt BH, BS, DC & Tarfelt Scrap. The samples of these products were drawn and sent to Chemical Examiner for test and test report stated that the treatment of jute fabrics with bitumen may cause rot proof effect on the jute fabric used in the product. It is on the basis that these products are rot proofed jute products that the Adjudicating Authority has extended the benefit of Notification No. 53/65-C.E. which exempts rot proofed jute products, laminated jute products and fire resistant jute products falli....

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....s only those solutions of bitumen etc. used in filling cracks in road surfaces. 5. We have seen the test report of these products reproduced in the adjudication order. The samples have been found in the form of free flowing dark brown liquid. Further, careful reading of Notification No. 126/78 does not lead us to accept that the end use should only be for filling cracks in road surface. The notification covers solutions of bitumen etc. which are meant for road surfacing, filling cracks, bonding aggregate stabilising soil, or for use as an adhesive. It is not confined to those solutions which are meant for filling cracks in road surface. Therefore, on both grounds the challenge fails. (3) Shalibond BS & Shalibond CS : Accordi....