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TMI Blog2008 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the department is against classification of "tyre repair patches" by the lower authority under SH 4017.20 as articles of hard rubber. The original authority had classified it under SH 4008.21/22, as "plates/sheets/strips for repairing or retreading of rubber tyres", which were not specified goods for SSI benefit under Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 for the subsequent period covered "plates, sheets and strips for resoling or repairing or retreading of rubber tyres". The Managing Director of the company in his statement acknowledged vulcanization as one of the processes involved in the manufacture of the tyre patches. He also stated that the product was hard. Further, the respondents claimed classification of their product under Heading 40.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the impugned goods were coming within the purview of hard rubber. We have thus found serious infirmities in the decision of the original authority. The order of the appellate Commissioner is no better inasmuch as he chose to discharge the heavy burden of classification of the goods by exclusively relying on the materials furnished by the assessee. It appears, on the basis of the liter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by you and it is found to be vulcanized hard rubber". The learned Commissioner (Appeals) chose to accept this opinion of the Rubber Board blindly. It appears that, for deciding the classification of the subject goods, the lower appellate authority relied on materials unilaterally supplied by the party, without asking for the department's comments thereon. We do not think that this procedure is ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er authorities. Accordingly, we set aside both the orders and direct the original authority to adjudicate the case afresh after getting a sample of the goods tested in the chemical laboratory of the department and considering the report of chemical test and after giving the party a reasonable opportunity of being heard. We are told that samples of the goods were drawn, though not sent for chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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