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TMI Blog2004 (4) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. The issue involved in this appeal of the Revenue is whether the vulcanized rubber sheets in the form of linings bonded, in autoclave in the respondents factory, to metallic surface of equipments supplied by customer, during the period of dispute, are excisable or not? This question requires to be decided upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trongly as a result of vulcanization. The rubber lining becomes inseparable from the metal surface as a result of vulcanization process. After carrying out certain tests for pin-holes, the rubber lined equipment is despatched to customers . 2. The above factual findings are not under challenge in this appeal. What is contended by the appellant is that, even though the vulcanized rubber lining wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The appellant is seen to have relied on a decision of the Andhra Pradesh High Court in U. Foam v. Union of India, 1987 (27) E.L.T. 262 (A.P.). On the other hand, ld. Counsel representing the respondents has relied on the decision of the Tribunal in Milton Trading Corporation v. CCE, 1992 (60) E.L.T. 619 (T), which has, reportedly, been affirmed by the Supreme Court vide 2000 (116) E.L.T. A68. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A68. The ratio of the decision in Milton Trading Corporation is squarely applicable to the instant case involving the in situ process of providing vulcanized rubber sheet lining to metallic surface of equipments. Following the said ratio, we affirm the decision of the adjudicating authority. Though ld. SDR has submitted that the Andhra Pradesh High Court s decision is applicable to the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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