FIBROTEX Vs. COMMISSIONER OF CENTRAL EXCISE MUMBAI 1

JUDGEMENT

(1.) BOTH these Appeals are being disposed of by this common Judgment.

(2.) BRIEFLY stated the facts are as follows :

(3.) THE Appellants filed an Appeal before the Collector (Appeals). During the pendency of the Appeal, the Appellants got the product tested for a second time. THEy obtained the second test report. On 22-2-1988, a Trade Notice was also issued to the effect that rubber solution manufactured by dissolving natural rubber in organic solvent would not fall under Tariff Item No. 40.01 or 40.02.