1983 (6) TMI 187

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....per : Shri K.L. Rekhi]. - When this case was called for hearing on 29-6-1983, no one represented the appellants. The appellants' letter dated nil, received on 27-6-1983, was brought to our notice in which the appellants have requested that their appeal may be decided on the basis of their revision application (which on transfer to this Tribunal has been taken up as the subject appeal). The Bench, ....

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....ated that Note 1(a) to Section XVI of the CTA specifically excluded articles of rubber used on machinery from the purview of that section. 4. We have carefully considered the matter. It is not in dispute that the goods were made of synthetic rubber and that they were a part of the carding machine. The appellants' plea to assess the goods under the heading relating to carding machines proce....