1983 (9) TMI 284

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....the Appellant. Shri A.K. Jain, SDR, for the Respondent. ORDER This is an appeal against order No. 1262/79, dated nil passed by the Appellate Collector of Central Excise & Customs, Bombay. 2. The factory, Gujarat Reclaim & Rubber Products Ltd., Ankleshwar (Gujarat) cleared some quantities of goods they call hard rubber. This hard rubber is obtained by crushing waste rubber into powder. At ....

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.... buyer. 4. It is of course a fact that a buyer was found but we were informed also that the factory had stopped sale of the rubber powder after the first few clearances. The factory now manufactures its own rubber out of the crushed rubber. We are not able to agree with the arguments of the learned Counsel for the department that a new product was created when the old rubber was crushed into....