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2009 (3) TMI 336 - CESTAT, MUMBAICrumbed rubber in powder form - contention of the appellants that since the powder is manufactured only by crushing the rubber waste and no other chemicals are added the process is not a process of manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944 and, therefore, Crumbed rubber in powder form is not classifiable under Chapter heading No. 40.04 of CETA, 1985. – Contention of appellant t is acceptable - The appeals filed by the appellants are allowed.
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