COLLECTOR OF CENTRAL EXCISE MADRAS Vs. MRF LIMITED

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) WE are concerned in these appeals with the product "rubber cement" or "black vulcanising cement" manufactured by the assesses. The case before the tribunal was that the said product fell under Tariff Entry 40.17 according to the assesses and under Tariff Entry 40.05 according to the Revenue, the appellant before us. The tribunal came to the conclusion that the said product was correctly classifiable under Tariff Item 35.01 prior to 10/2/1987, and under Tariff Item 35.06 thereafter. The assesses have accepted the classification made by the tribunal. Only the Revenue is in appeal.

(3.) LEARNED counsel for the Revenue drew our attention to Ch. Note 3 of Ch. 40 of the central Tariff which reads thus: