Classification of inflatable rubber articles confirms eligibility for exemption under Notification subject to prescribed conditions. 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.
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.
Classification of inflatable rubber articles confirms eligibility for exemption under Notification subject to prescribed conditions.
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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