RAJ RUBBER INDUSTRIES Vs. CCE

JUDGEMENT

(1.) By this appeal the appellants, viz. M/s Raj Rubber Industries challenges the Order -in -Appeal No. 80/93 C.Ex (TRY) dated 17.11.93 passed by the Commissioner of Customs and Central Excise (Appeals), Trichy by which the Commissioner (Appeals) has rejected the appeal filed by the appellants against the order of the original authority who had held that the goods viz. pre -cured tread rubber is classifiable under chapter heading 4008.21 as against the sub -heading No. 4016.99 claimed by the assessee -appellants.

(2.) After hearing both the sides, the operative portion of the order allowing the appeal was pronounced in the open Court on 3.3.2003.

(3.) The brief facts of the case are that the appellants are a Small Scale Unit and are manufacturers of pre -cured synthetic tread rubber. They filed classification List 7/90 -91 under sub -heading 4016.99 claiming exemption under Notification No. 175/86 dated 1.3.86. Proceedings were instituted against them by issue of show cause notice proposing to demand duty of Rs. 525 per kg (BED) as per Notification No. 56/38 dated 1.3.88 and SED thereon at the rate of 5% on the ground that the goods are not eligible for exemption in terms of Notification No. 175/86 dated 1.3.86 and the proceedings culminated in the order of adjudication passed by the original authority classifying the goods viz. pre -cured synthetic tread rubber under sub -heading 4008.21 and demanding differential duty of Rs. 2856.18, in terms of Section 11A of the CE Act, 1944. Aggrieved by the order in original the assessee -appellants filed appeal before the Commissioner (Appeals) who rejected their appeal and it is against the order of the Commissioner (Appeals) that the appellants have come in appeal on the ground that pre -cured tread rubber is an article moulded out of primary forms of rubber under chapter 4005, vulcanised other than hardened and it should fall under chapter 4016.99.