1997 (8) TMI 364 - AT - Central Excise

Summary

The appeals were made against a common order-in-appeal passed by the Collector of Central Excise (Appeals), New Delhi. The product in question is 'Universal Spray Compound' used as an adhesive during retreading of tires. The Tribunal has classified the product under tariff Heading No. 3506.00 in previous cases. The matter has to be re-examined in light of the Tribunal's classification orders for a refund to be granted. The appeals were accepted, and any consequential refund would be governed by the Supreme Court judgment in Mafatlal Industries Ltd. v. Union of India. The Assistant Collector was directed to consider the matter and pass appropriate orders.