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TMI Blog1996 (10) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... . The short points for determination in this appeal are whether the product prescribed as caulking compound is classifiable under chapter sub-heading 2715 as claimed by the appellants or 3214 as held by the department. The second issue is whether Joint filler with bitumen product" is a manufactured product or not and whether this product was classifiable under chapter sub-heading 4410.90. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2715.11 at the relevant time . He submitted that this observation of the learned Assistant Collector is based on the technical opinion given by the Central Revenue Laboratory and therefore the established position was that the caulking compound was asphalt mix. He submitted that this technical literature also supports that caulking compound can be asphalt based. He submits that in view of the spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered by exemption under Notification 76/86. 4. On the second issue about expansion joint filler bitumen the learned Counsel submitted that the department had filed an appeal which was disposed of by the Collector (Appeals) holding that no process of manufacture was involved in the production of expansion joint filler bitumen. He submitted that the department has not gone in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of availability of exemption under Notification 76/86 the JDR submitted that the products described therein do not include caulking compound and therefore the benefit of this notification was not admissible to the appellants. On the second issue whether the production of expansion joint filler bitumen amounted to manufacture or not the JDR did not press the issue in view of the Collector (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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