9911796707
TMI Blog2000 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by Revenue on the following finding of the Commissioner (Appeals):- I have carefully gone through the records of the case, including the submissions made in the memorandum of cross objections as well as during hearing. I find that the notification does not define rot proof product. Therefore, it is not necessary that as alleged in the department application it should have any ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he roof of buildings and for damp proofing the basement of multistoried buildings. Therefore the product is only water proof/damp proof jute product and not a rot-proof product as held by Asst. Collector and Notification 53/65-CE, dated 20-3-1965 as amended exempts rot proof jute products, laminated jute products and fire resistant jute product and not the products under dispute. (b) The Chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out. 4. We have carefully considered the submissions and the material on record and find- (a) the grounds given in appeal are presumptions regarding the Chemical Examiner report and advice. If there was any doubt on the Chemical Examiner s report and advice, samples and the remnants thereof could have been sent to the Chief Chemist for a categorical opinion and advice. That does not seem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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