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2015 (11) TMI 1587 - AT - Central ExciseClassification of goods - rubber blined hose pipes and flexible hose piping - classification under CSH-4001.00 of Central Excise Tariff Act 1985 or under CH 40.05 - Held that:- issue of classification is 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. Eligibility of benefit of N/N. 377/86-CE - any product which is falling under chapter no. 40.05 is to be extended the benefit of concessional rate of duty i.e. 15% - for the period October, 1986 to February 1987, the appellant are eligible for notification no. 377/86-CE, in respect of the product “rubber solution” of CTH-40.05. The duty liability for the period needs to be recalculated and appellant is directed to discharge the duty liability. Duty liability on appellant for the period March, 1987 to May, 1988 - rubber solution consumed in the manufacture of the final products in the same factory of the appellant, which classified under the said chapter no. 59, was added as eligible for the goods N/N. 217/86-CE & no. 82/87-CE dated 1/3/1987. since captive consumption is exempted, no duty liability arises for the period from March 1987 to May 1988. Appeal disposed off - decided partly in favor of appellant.
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