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M/s. Fibrotex (Processors) Versus Commissioner of Central Excise, Mumbai-IV

Classification of goods - rubber blined hose pipes and flexible hose piping - classification under CSH-4001.00 of Central Excise Tariff Act 1985 or under CH 40.05 - Held that:- issue of classification is squarely settled against the appellant by the judgment of the Apex Court their own case. The appeal which contested the classification of the product rubber solution was rejected to that extent and it was held that the product in question “rubber solution” is classifiable under chapter no. 40.05 .....

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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 consumption is exempted, no duty liability arises for the period from March 1987 to May 1988. - Appeal disposed off - decided partly in favor of appell .....

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ts, as also fir classification list for rubber solution claiming the classification under CSH-4001.00 of Central Excise Tariff Act 1985, claiming the benefit of nil duty under notification no. 250/86-CE dated 24.04.1986. After the report of chemical examiner, the provisional assessment of the classification were finalized, holding that the classification has claimed by the appellant under 4001 is incorrect and the rubber solution merits classification under CH 40.05 attracting 40% duty liability .....

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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 .....

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otification no. 377/86 is not claimed by the assessee hence cannot be extended at the tribunal. 5. We have considered the submissions made by both sides and perused the records. 6. The issue is regarding the classification of rubber solution which is manufactured by the appellant for captive consumption. We find, as correctly put by both sides, issue of classification is now squarely settled against the appellant by the judgment of the Apex Court their own case. The appeal which contested the cl .....

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rcise of the powers conferred by sub-rule (l) 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 head .....

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