RUBCO Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) APPLICANTS filed this application for waiver of duty of Rs. 22,86,665/ - and penalty of equal amount under Section 11AC of the Central Excise Act and penalty of Rs. 5 lakhs under Rule 173Q of Central Excise Rules.

(2.) HEARD both sides.

(3.) APPLICANTS are engaged in the manufacture of articles of vulcanised rubber. The applicants claimed the classification of the articles of vulcanised rubber under Chapter Heading 4016.19 of the Central Excise Tariff. The Revenue classified the same under Headings 8414.92 and 8419.90 of Central Excise Tariff as parts of Compressor and Refrigerators.