9911796707
TMI Blog2007 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ubber manufactured by the appellant is classifiable under sub-heading 4008.21 of the Central Excise Tariff Act, 1985, as claimed by the Revenue or under sub-heading 4016.99 as claimed by the assessee appellant - Held that:- Order set aside and remanded matter back to the Commissioner (Appeals) for considering whether the process being followed by the manufactures, appeals are allowed accordingly w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the classification for identical rubber patches was being done by the Department under sub-heading 4016.99. In support of this submission, the appellant relied upon Order-in-Original No. V/40/3/5/87-VC dated 19th December 1991 passed by the Assistant Collector of Central Excise, Dindigul and Order-in-Original No. V/40/30/91/94-C.E., dated 29th November 1996 passed by the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants in the said case and thereafter consider the question of classification of the product manufactured by the appellant therein vis-à-vis the product manufactured by the other manufacturer. 5. In view of the decision of this Court in the case of Damodar J. Malpani (supra), we deem it fit to set aside the impugned order of the Tribunal and remand a the matter back to the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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