Notification Exclusion for Compounded Rubber: Heading 4005.00 remained outside the exemption despite later amendment language.

Compounded rubber under Heading 4005.00 was held outside the benefit of Notification No. 175/86 because the amended notification expressly excluded Heading 40.05 in paragraph 4(ii) of the annexure. The later deletion of the reference in paragraph 4(iii) did not remove that exclusion, so the notification continued to bar the product from exemption. An earlier trade notice could not override the clear terms of the notification, and the appellant's own earlier case had already concluded that the same product was not covered. The operative position remained that compounded rubber classifiable under Heading 4005.00 was ineligible for the notification.

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Issues: Whether compounded rubber falling under Heading 4005.00 was eligible for the benefit of Notification No. 175/86.

Analysis: The entitlement to the notification had already been decided in the appellant's own earlier case, where the same product was held not to be covered by Notification No. 175/86. The notification, as amended, specifically excluded Heading 40.05 under paragraph 4(ii) of the annexure, and the later deletion of reference in paragraph 4(iii) did not remove the exclusion under paragraph 4(ii). The reliance placed on the earlier trade notice could not override the notification, particularly when the product was outside the scope of the relevant jurisdictional interpretation and the notification itself remained controlling.

Conclusion: The compounded rubber falling under Heading 4005.00 was not eligible for the benefit of Notification No. 175/86.

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