https://www.taxtmi.com/caselaws?id=72518 Non-automotive gaskets cut from duty-paid asbestos jointing sheets were held not to fall within item 22F(iv) because that entry covers manufactures directly made from mineral fibre or yarn, not further articles made from an intermediate manufactured sheet. As the gaskets were produced from asbestos sheets rather than directly from fibre or yarn, they did not satisfy item 22F(iv). In the absence of a specific tariff entry for such gaskets, the residuary item 68 applied, and the goods were correctly classified there. en-us Thu, 05 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 11:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72518 Non-automotive gaskets cut from duty-paid asbestos jointing sheets were held not to fall within item 22F(iv) because that entry covers manufactures directly made from mineral fibre or yarn, not further articles made from an intermediate manufactured sheet. As the gaskets were produced from asbestos sheets rather than directly from fibre or yarn, they did not satisfy item 22F(iv). In the absence of a specific tariff entry for such gaskets, the residuary item 68 applied, and the goods were correctly classified there. Case-Laws Central Excise Thu, 05 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72518