2004 (8) TMI 480

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....ent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the Revenue against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority, the issue relates to the availability of benefit of Notification No. 8/99-C.E., dated 28-2-99 to the respondents in respect of their product known as Tube ....

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....Heading No. 40.06". Whereas Heading 40.06 covers "Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber." 3. The Adjudicating Authority after physically examining the product, opined that it is of profile shape of unvulcanised rubber and as such, is covered under Heading 40.06 (Sub-heading 4006.90). The learned Commissio....

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....distinction between the profile and the sheet. The outline of an object is normally called a profile. A picture of representative of the side view of the article may also be said to be a profile, but an article square in shape giving its full view, cannot be said to be a profile. As observed above, from the sample produced before us and the genuineness of which has not been disputed by the Counsel....