9911796707
TMI Blog2004 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; 2.Briefly stated the facts are as follows :- The Appellant manufactures textile hose pipe which are lined with rubber. In respect of the hose pipe there also appears to be a dispute regarding classification. But we are not concerned with that dispute in these Appeals. In these Appeals the dispute is whether the rubber latex solution used by the Appellants, to line those hose pipes, fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation rubber latex in the form of liquid, paste or dispersions falling under Tariff Item No. 40.01 was exempt from the whole of excise duty leviable thereon. A show cause notice was issued to the effect that the Appellants were not entitled to the benefit of Notification No. 250/86 as their product fell under Tariff Item No. 40.05. The Assistant Collector by his order, dated 7-10-1986 held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment allowed the Appeal and held that the product is classifiable under Tariff Item No. 40.05. 7.It is submitted that natural rubber would solidify unless certain items are added to it in order to maintain its viscosity and to keep it in a liquid form. Reliance was placed upon Chapter Note 5(b) which provides that the presence of small amounts of antioxidants and preservatives would not take the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the product could not be classified under Tariff Heading 40.01. The second test report shows that the product is a vulcanized rubber latex. If it is vulcanized then it cannot fall under Tariff Item No. 40.01. Thus all material on record indicates that the product cannot be classified under Tariff Item 40.01. As it does not fall under Tariff Item 40.01 the benefit of Notification No. 250/86 would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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