1996 (10) TMI 211

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..... he Respondent. [Order per : G.R. Sharma, Member (T)]. - The short points for determination in this appeal are whether the product prescribed as "caulking compound is classifiable under chapter sub-heading 2715 as claimed by the appellants or 3214 as held by the department. The second issue is whether "Joint filler with bitumen product" is a manufactured product or not and whether this product w .....

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..... assifying all the items under Central Excise Tariff Heading 2715.11 at the relevant time". He submitted that this observation of the learned Assistant Collector is based on the technical opinion given by the Central Revenue Laboratory and therefore the established position was that the caulking compound was asphalt mix. He submitted that this technical literature also supports that caulking compou .....

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..... at since the product is admittedly asphalt mix therefore it is covered by exemption under Notification 76/86. 4. On the second issue about expansion joint filler bitumen the learned Counsel submitted that the department had filed an appeal which was disposed of by the Collector (Appeals) holding that no process of manufacture was involved in the production of expansion joint filler bitumen. .....

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..... e product cannot be classified under general entry. On the question of availability of exemption under Notification 76/86 the JDR submitted that the products described therein do not include caulking compound and therefore the benefit of this notification was not admissible to the appellants. On the second issue whether the production of expansion joint filler bitumen amounted to manufacture or no .....

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..... included in the Schedule, Since the asphalt mix has been indicated as a product on which exemption will be available, we do not see any reason to disagree with the contention of the appellants on this score. We therefore hold that the product described as caulking compound is eligible for benefit of Notification No. 76/86-C.E. In the result the appeal is disposed of in the above terms.
Case l .....

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