2004 (5) TMI 590

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..... EMENT Per Shri P.C. Chacko, Member (J)- These appeals are against demands of CESS on natural rubber imported by the appellants. The demands are of "Additional duty of Customs equal to duty of Excise". The issue which arises in these appeals is whether the above demands are sustainable in law, as demands of "Additional duty of Customs equal to duty of Excise". This issue has a .....

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..... natural rubber is not sustainable. Counsel has also filed a copy of Final Order No. 880 to909 dated 28.10.2003 of this Bench in the case of London Rubber Co. Indict Ltd. and Others v. CC Chennai, wherein we allowed the assessees' appeal by following the orders of the Apex Court and the Tribunal's larger bench. 2. In the instant appeals, we follow the above judicial authorities and set as .....

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