9911796707
TMI Blog2009 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 and, therefore, Crumbed rubber in powder form is not classifiable under Chapter heading No. 40.04 of CETA, 1985. – Contention of appellant t is acceptable - The appeals filed by the appellants are allowed. - E/2285 and 2408-2411/2003 - A/156-160/2009-WZB/C-II/EB - Dated:- 24-3-2009 - S/Shri A.K. Srivastava, Member (T) and Ashok Jindal, Member (J) Shri Gajendra Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved through 30 or 40 mesh sieve. The said ground material is known as 'Crumb "Rubber" and can directly be used in the manufacture of rubber compounds". 3. It is the contention of the appellants that since the powder is manufactured only by crushing the rubber waste and no other chemicals are added the process is not a process of manufacture within the meaning of Section 2(f) of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1983 (14) E.L.T. 2401 (Tribunal) as upheld by the Supreme Court [1990 (45) E.L.T. A67 (S.C.)] and the Supreme Court decision in the case of Markfed Vanaspati and Allied Industries reported in 2003 (153) E.L.T. 491 (S.C.) 5. Following the ratio of the Tribunal's judgment in the appellants' own case as reported in 2006 (195) E.L.T. 44 (Tri.-Mumbai), we hold that the impugned Orders passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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