1997 (12) TMI 247

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Brahma Deva, Member (J)]. The dispute is in respect of the following items :- 1. Mutilated tyres, tubes and flaps; 2. Rubberised fabric cut pieces; 3. Scrap rubber compound; 4. Floor sweeping; 5. Bead cuts from tyre; 6. Rubberised bead wires. It was submitted on behalf of the assessee that dispute in respect of classification of the above products was an issue before the author .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... disallowed in respect of Item Nos. 2, 3 and 4. Accordingly, aggrieved by the respective finding portion of the Collector (Appeals) both the assessee as well as the department have filed appeals. He said that Appeal No. E/2736/86-D is filed by the assessee whereas Appeal No. E/2727/86-D is filed by the department against the common impugned order. 2. Further he submitted that following the decisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Collector against the Final Order Nos. 313 to 327/88-D, dated 29-4-1988 of the CEGAT as reported in 1995 Volume 79 E.L.T. in Court-Room Highlights at Page 205. 3. Shri Sangia, learned JDR appearing for the Revenue on going through the relevant submissions with reference to the respective items conceded that the decision has been in favour of the assessee. In the facts and circumstances, a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X