SPEEDWAY RUBBER CO Vs. COMMISSIONER CENTRAL EXCISE CHANDIGARH
SUPREME COURT OF INDIA
SPEEDWAY RUBBER COMPANY
COMMISSIONER, CENTRAL EXCISE, CHANDIGARH
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(1.)This is a statutory appeal by the appellants under Section 35L(a) and (b) of the Central Excises and Salt Act, 1944, against the judgment and order of the Custom, Excise and Gold (Control) Appellate Tribunal [hereinafter referred to as 'the Tribunal'] dated 30.12.1998. The dispute is over classification of the impugned goods under the Central Excise Tariff Act, 1985 [hereinafter referred to as 'the Act'], and determination of the rate of duty payable on the goods manufactured by the appellants. The duty demand is for the period between July, 1989 to December, 1989 prior to the 1990 budget.
(2.)The stand of the Department is that the impugned goods are classifiable under sub-heading 4016.99, prior to the 1990 budget. After the 1990 budget, they are classified under sub-heading 4008.21. The contention of the appellants is that the impugned goods were classifiable under sub-heading 4008.21 before the 1990 budget and even thereafter.
(3.)The impugned goods were cleared under sub-heading 4008.21 of the Act as per the approved classification under Rule 173B of the Central Excise Rules, 1944. In Classification List No. 35/89-90 dated 7.4.1989, impugned goods were claimed under sub-heading 4008.21, and were fully exempted from the excise duty vide notification No. 47/76 of the Central Excise dated 9.3.1976. This Classification List was duly approved without modification by the Assistant Collector, Central Excise, Jalandhar, by order dated 28.12.1989.
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