1998 (1) TMI 304 - AT - Central Excise

Summary

The Appellate Tribunal upheld the Orders-in-Appeal extending benefits of Notification 152/87 to manufacturers of compounded rubber used in the manufacture of unvulcanised rubber sheets for Hawai Chappals. The Tribunal's previous decision supported the eligibility for the benefit despite the final product falling under a different chapter. The Revenue's appeals were rejected, and the respondents' unit was closed down, leading to possible dismissal of the appeals.