2008 (6) TMI 433

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....etreading of rubber tyres", which were not specified goods for SSI benefit under Notification No. 1/93-C.E. as amended and Notification No. 8/98-C.E. during the period of dispute (1-3-1995 to 14-8-1999). Consequential to the order of the original authority, was confirmation of a demand of duty to the tune of over Rs. 16 lakhs against the party. That authority also imposed equal amount of penalty on the party. The decision of that authority was set aside by the Commissioner (Appeals), who, as already noted, classified the goods under a Heading, which was specified for SSI benefit. Hence the present appeal. After examining the records and hearing both sides, we find that Heading 40.08 during the material period covered "plates, blocks, sheets....

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....The order of the appellate Commissioner is no better inasmuch as he chose to discharge the heavy burden of classification of the goods by exclusively relying on the materials furnished by the assessee. It appears, on the basis of the literature made available by the party, the learned Commissioner (Appeals) found that their product had proportionately higher sulphur content to impart hardness with high degree of "inflexibility" and "inelasticity". Again, the appellate authority held that mere usage of the item for repairing old tyres would not bring the goods under SH 4008.22, when clearly understood from the point of view of "hardness" and "elasticity". It cannot be forgotten that both "hardness" and "elasticity" were found from the materi....