2000 (9) TMI 370 - AT - Central Excise

Rubber - Entitled to the benefit of Notification No. 16/94-C.E. as amended by Notification No. 74/94-C.E.

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed that the respondent was entitled to the benefit of Notification 16/94 for compounded rubber used in manufacturing rubber plates and sheets for rubberised cylinders. The Tribunal upheld previous decisions stating that the benefit applies when compounded rubber is used in manufacturing rubber sheets and strips. Appeals were dismissed.