TMI Blog2005 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... bove appeals arise out of the order of the Commissioner of Central Excise, Mumbai confirming duty demand of Rs. 93,98,607/- against the appellant company and imposing penalty of Rs. 40 lakhs in terms of Rule 173Q of the Central Excise Rules 1944 for the period 1-4-1993 to 27-9-1996 and Rs. 54,01,636/- under Section 11AC of the Central Excise Act, 1944 for the period 28-9-1996 to 31-3-1998 and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to free the same from moisture. The moisture free hessian base material is thereafter passed through a tank containing molten "Rot Proof" bituminous solution so that the fibres present in hessianbase material get uniform application of "Rot Proof" solution. The Bitumen used is of low melting point quality 80/100 petroleum Bitumen. It (the fabric) is given further bituminous coating to fill up int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he percentage composition of constituent is as under :- "1. Bitumen - 51.90%, 2. Jute fabrics - 10.2%, 3. Mica 6.4%, 4. Inorganic fillers as balance." The Adjudicating authority has slotted the product under Chapter Heading 68.07 on the ground it was bitumen which gave the product essential character and therefore, the product was an article of bitumen under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 59.09 is correct. There is no dispute on the availability of the benefit of Notifications in question, which benefit has been denied only for the reason that the goods do not fall for classification under Chapter Heading 59.09. We, therefore, accept the contention of the assessees that the product falls for classification under Chapter Heading 59.09 and the benefit of Notification No. 53/65-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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