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2004 (4) TMI 75 - SC - Central ExciseRubber Latex solution - Classification of goods - benefit of Notification No. 250/86 - whether the rubber latex solution used by the Appellants, to line those hose pipes, falls under Tariff Item No. 40.01 or 40.05 - Held that:- rubber solution is mixed with accelerators to the extent of 4% and activators to the extent of 2.5%. This by itself would show that the product cannot be classified under Tariff Item No. 40.01. The first test report shows that the product was a compounded latex solution. Thus by virtue of Chapter Note 5(a) the product could not be classified under Tariff Heading 40.01. The second test report shows that the product is a vulcanized rubber latex. If it is vulcanized then it cannot fall under Tariff Item No. 40.01. Thus all material on record indicates that the product cannot be classified under Tariff Item 40.01. As it does not fall under Tariff Item 40.01 the benefit of Notification No. 250/86 would not be available to the Appellants - Tribunal was wrong in either classifying the product under Tariff Item No. 40.05 and/or confirming the demand of duty payable under Tariff Item No. 40.05 - Decided against assessee.
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