Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2002 (9) TMI 642

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order per : S.S. Kang, Member (J)]. -  Applicant filed this Appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 74/94-C.E. was denied to the appellant. 2. Heard both sides. 3. The contention of the Appellant is that the present proceedings are in relation to the approval of their classification list under the Adjudicatin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re, the Appellant are not entitled for benefit of Notification. 6. The issue involved in this Appeal is whether the Appellant are entitled for benefit of Notification No. 74/94-CE on compounded rubber. The goods in question in the present proceedings are classifiable under heading 44.05 of Central Excise Tariff. Notification No. 74/94 at S. No. 5 provides nil rate of duty on all rubber produ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... resoling, retreading or repairing and tyres in declaring the products commonly known as tread rubber, camel back, cushion compound, cushion gum, tread gum and tread packing strips) falling under Heading 40.05 ...." (Emphasis supplied) Therefore, when we find that the entity under consideration is covered by the expression 'sheets' under Heading 40.05, it would therefore be covered by the benefit....