1998 (3) TMI 402 - AT - Central Excise

Summary

The case involved the liability of a solution made by mixing rubber compound in solvent under Tariff Heading 40.05. The appellant raised several pleas challenging the duty demand, including issues of shelf-life, time limitation, and exemptions under specific notifications. The appellate tribunal remanded the case to the adjudicating authority to consider unaddressed pleas, setting aside the impugned order and allowing the appeal.