1998 (9) TMI 345

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..... H.K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These four appeals involve common issue regarding classification of edge-cutting of transmission and conveyor beltings. The appellants were clearing these edge-cuttings at nil rate of duty by classifying them under CET sub-heading 4008.29 as strips of non-cellular rubber whereas the Department wants to classify them u .....

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..... v. C.C.E. reported in 1991 (35) ECR 220; that the Assistant Collector, however, observed that the Tribunal's decision was rendered in the context of erstwhile Central Excise Tariff and the dispute related to classification under Tariff Item 16A(2) as rubber product read with Notification No. 71/68, and as such the decision in the Universal Conveyor Belting is not applicable. However, the Bench con .....

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