1997 (2) TMI 125

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....order of the Customs, Excise and Gold (Control) Appellate Tribunal relating to the classification of what are known as rice rubber rolls. These are rubber sheets wrapped on malleable steel shells by a wrapping machine. After removal from the wrapping machine, they are cured in a hydraulic press and then vulcanised in open steam vulcanisers. They are then cut to the required lengths. The rice rubbe....

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....fall under Item 40.16 which deals with "other articles of vlucanised rubber other than hard rubber", and the contention of the Revenue was accepted by the Tribunal in the order under appeal. 4.It is true that at different times the Tribunal and the Excise authorities have taken different views on the classification of rice rubber rolls, including the view propounded by learned counsel for the a....