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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of inflatable rubber articles confirms eligibility for exemption under Notification subject to prescribed conditions.</h1> Air bags and bladders of vulcanised rubber used in tyre manufacture are classifiable as inflatable articles under Tariff Chapter 40 and, if all other conditions of Notification No. 50/67-C.E. are fulfilled, are entitled to the notification's exemption; authorities must not deny the exemption solely due to classification uncertainty and must provide written reasons when refusing concession.

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