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TMI Blog1995 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... his is an appeal filed by M/s. Duropolyprene Pvt. Ltd. against the order-in-appeal dated 17-4-1986 passed by the Collector (Appeals), Central Excise, Calcutta. When the matter has come up for final hearing, none appeared for the appellants. However, we find that there was a request from them to decide the case based on merits accordingly we have proceeded to pass this order after hearing Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the authorities below that the benefit cannot be denied since the terms of Notification 197/67-C.E. do not at any stage refer to the character of the rubber product as tubing/piping but clearly emphasised that such component parts should not perform the function of conveying gas or liquid. The Assistant Collector observed that rubber rollers for rice mill is made by both metal and rubber and hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto components or rice machine cannot be said to be piping and tubing of unhardened vulcanised rubber for classifying under Tariff Item 16A(3) of the Central Excise Tariff. He said that the exemption Notification 197/67-C.E. is for piping and tubing of unhardened vulcanised rubber falling under sub-item (3) of Tariff Item 16A since it does not fall under respective tariff heading the rubber roller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omponent parts of machinery articles. No intention can be spelt out from the wording of this sub-item that even such resultant component parts would also be exempt. 4. We have considered the submissions and perused the records. On going through the facts, we find that the rubber roller for rice mill is made by both metal and rubber. It is not in dispute that the product is being manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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