2004 (4) TMI 385

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....Venkataraman, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  The issue involved in this appeal of the Revenue is whether the vulcanized rubber sheets in the form of linings bonded, in autoclave in the respondents' factory, to metallic surface of equipments supplied by customer, during the period of dispute, are excisable or not? This question requires to ....

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....ing is bonded strongly as a result of vulcanization. The rubber lining becomes inseparable from the metal surface as a result of vulcanization process. After carrying out certain tests for pin-holes, the rubber lined equipment is despatched to customers". 2. The above factual findings are not under challenge in this appeal. What is contended by the appellant is that, even though the vulcan....

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....tion could be marketed. The appellant is seen to have relied on a decision of the Andhra Pradesh High Court in U. Foam v. Union of India, 1987 (27) E.L.T. 262 (A.P.). On the other hand, ld. Counsel representing the respondents has relied on the decision of the Tribunal in Milton Trading Corporation v. CCE, 1992 (60) E.L.T. 619 (T), which has, reportedly, been affirmed by the Supreme Court vide 200....