1998 (9) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .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 under sub-heading 4004.00 as waste, parings and sc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sistant 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 considered that the plea of excisability is a legal sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X