TMI Blog2004 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The second test report shows that the product is a vulcanized rubber latex. If it is vulcanized then it cannot fall under Tariff Item No. 40.01. Thus all material on record indicates that the product cannot be classified under Tariff Item 40.01. As it does not fall under Tariff Item 40.01 the benefit of Notification No. 250/86 would not be available to the Appellants - Tribunal was wrong in either classifying the product under Tariff Item No. 40.05 and/or confirming the demand of duty payable under Tariff Item No. 40.05 - Decided against assessee. - 4099 of 1998 - - - Dated:- 1-4-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - Both these Appeals are being disposed of by this common Judgment. 2.Briefly stated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Notification No. 250/86 as their product fell under Tariff Item No. 40.05. The Assistant Collector by his order, dated 7-10-1986 held that the product was classifiable under Tariff Item No. 40.05. It was held that the benefit of the Notification was not available. 5.The Appellants filed an Appeal before the Collector (Appeals). During the pendency of the Appeal, the Appellants got the product tested for a second time. They obtained the second test report. On 22-2-1988, a Trade Notice was also issued to the effect that rubber solution manufactured by dissolving natural rubber in organic solvent would not fall under Tariff Item No. 40.01 or 40.02. 6.On 17-4-1989 the Collector (Appeals) allowed the Appeals and held that the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the product is a vulcanized rubber latex. If it is vulcanized then it cannot fall under Tariff Item No. 40.01. Thus all material on record indicates that the product cannot be classified under Tariff Item 40.01. As it does not fall under Tariff Item 40.01 the benefit of Notification No. 250/86 would not be available to the Appellants. 9.It must be mentioned that Civil Appeal No. 4107/98 has been filed against the Orders by which duty is levied and confirmed under Tariff Item No. 40.05. In the view which we have taken it cannot be said that the Tribunal was wrong in either classifying the product under Tariff Item No. 40.05 and/or confirming the demand of duty payable under Tariff Item No. 40.05. 10.In view of the above, the Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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