TMI Blog2015 (11) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants has no case, as in their own matter, this tribunal held that the product manufactured by the appellant. i.e. rubber solution is classifiable under chapter heading no. 40.05 and the said order is upheld passed by the Apex Court, as reported at 2004 (166) ELT 435 (SC) and a review petition filed against the said order is also dismissed by the Apex court. It is his submission that on merits of case, for the period in this appeal i.e. October, 1986 to May 1988, they alternate submissions. It is also his submission that for the period prayer to March 1987, they are eligible for the benefit of notification no. 377/86-CE and the rate of duty as per notification will be 15%; for the period post March, 1987, the benefit of notification no. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip (other than products which are made either wholly or partly of rubber and which are used for resoling, retreading or repairing of tyres, including the products, commonly known as tread rubber, camel back, cushion compound, cushion gum, tread gum and tread packing strips), falling under heading no. 40.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1096), from so much of the duty of excise livable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of fifteen per cent. Ad valorem . It can be seen from the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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