Per Jeet Ram Kait : 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 & 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. precured 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. 56/88 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