2015 (11) TMI 1587

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.... list for rubber solution claiming the classification under CSH-4001.00 of Central Excise Tariff Act 1985, claiming the benefit of "nil" duty under notification no. 250/86-CE dated 24.04.1986. After the report of chemical examiner, the provisional assessment of the classification were finalized, holding that the classification has claimed by the appellant under 4001 is incorrect and the rubber solution merits classification under CH 40.05 attracting 40% duty liability and not eligible for benefit of notification no. 450/86. Aggrieved by such an order an appeal was filed before the first appellate authority, who also concurred with the views of the adjudicating authority and rejected the appeal. 3.  Learned counsel appearing on behalf ....

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.... manufactured by the appellant for captive consumption. We find, as correctly put by both sides, issue of classification is now squarely settled against the appellant by the judgment of the Apex Court their own case. The appeal which contested the classification of the product rubber solution was rejected to that extent and it was held that the product in question "rubber solution" is classifiable under chapter no. 40.05, hence there is no question of deciding the classification issue. 7.  As regards the submissions of the learned counsel that benefit of notification no. 377/86-CE needs to be extended to them, we find strong force in the said contention. The said notification is reproduced. "Effective rate of duty for compounded rubb....