2003 (7) TMI 329

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....e Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Deputy Commissioner in the order impugned before him that the channels of rubber for tyres of motor vehicles were cl....

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....he jurisdictional Superintendent to have the goods tested. It is stated that the samples of the goods were drawn on 13th September, 2002. The report of the Chemical Examiner who visited the factory was enclosed to the letter dated 6th November, 2002 of the jurisdictional Superintendent. The appellant, in its reply dated 23rd November 2002, has disputed the correctness of the conclusion contained i....

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..... "Rubber used in the products shows the characteristics of vulcanised rubber as it passes the elongation/recovery test for vulcanised rubber as per Note 4(a) to Chapter 40 of CETA." Note 4 to this chapter defines the scope of the expression "synthetic rubber" referred to in Note 1 to that chapter and Heading 40.02. Clause (a) of this note provides minimum parameters for elasticity of the syntheti....

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....no say whether the rubber has been reacted with sulphur or any other vulcanised agent. In this situation, the claim that was made by the appellant in its reply to the Superintendent for referring the matter for retest by the Central Laboratory at Delhi is justified. Not having done so, the Commissioner (Appeals)'s order cannot be sustained. 5. The appeal is accordingly allowed and the impu....