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TMI Blog2016 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... For the sake of convenience the facts related to Appeal No. E/70126/2015 are given hereunder. The facts in other appeals are also similar. The appellants are manufacturer of Rubber Sheets and they claimed classification of goods manufactured by them to fall under Tariff Item No. 40082110 of schedule to Central Excise Tariff Act, 1985. It appeared to Revenue that the goods manufactured by the appellants need to be examined for the purpose of correct classification. Therefore, the samples of Rubber Sheets manufactured by appellants were drawn under a Panchnama dated 29-07-2010 and under test memo the samples were not sent for testing to Chemical Examiner, CRCL, New Delhi and Director, FDDI, Noida. The test memo contains following points to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 2006-07 to September, 2014. 3. All the above stated Show Cause Notices were adjudicated through different Orders-in-Original. The Show Cause Notice issued for Rs. 49,91,022/- in Appeal No. E/70126/2015 M/s Capstan Rubber India was adjudicated through Order-in-Original No. AGA-EXCUS-000-COM-009-15-16 dated 26-08-2015, the appellant contended before the Original Authority that test report issued by Indian Rubber Manufacturers Research Association (IRMRA) dated 29-03-2011 does not give percentage of physical and chemical properties of the goods tested and that the report states that the material found to contain Resin (High Styrene Resin). Further, they contended that the entire case of the Department is based on the report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the test reports have been misinterpreted by the Department and both the test reports categorically states that the Rubber sheets are of Non-cellular category. They have further contended that it is proved that the Rubber sheets is made of Non-cellular rubber and is used in the manufacture of Soles, heels or soles and heels combined for footwear and it must be classified under Heading No. 400821 and it cannot be classified under Heading No. 400829 since Cellular or Non-cellular rubbers cannot be classified under Heading No. 400829. They have further contended that there were discrepancies in the test reports and the Cross-examination of concerned authorities was required to clarify the inconsistency in the report and the same were de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as emphasized that the test report dated 08-05-2013 gives a report that the both samples are Non-cellular as well as resin based rubber sheet. Non-cellular Rubber Sheet falls under Chapter 400821 whereas resin based rubber sheet falls under Chapter 40082910. We understand that further clarification on said discrepancy in the test report is needed. The appellants sought Cross-examination of the concerned authorities concerned with the testing of the samples and the same was found to be not allowed by the Original Authority. Therefore, it appears that complete opportunity to represent the cases was not given by the Original Authority. The Original Authority is required to give complete opportunity of presenting the case and then adjudicated t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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