https://www.taxtmi.com/caselaws?id=73066 Rubber aprons and cots cut from unhardened vulcanised rubber tubing were held not to fall within Tariff Item 16A(3) with the benefit of Notification No. 197/67-C.E., because the notification applied to tubing and piping in their original form and not to finished articles made from them. The cutting, bevelling and finishing operations were treated as manufacture since a distinct commercial product with separate character, use and trade identity emerged; the goods were therefore classifiable under Tariff Item 68. While the classification and exemption claim failed, recovery was not permitted for the period before the show cause notice, and the demand was confined prospectively from the notice date. en-us Fri, 23 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73066 Rubber aprons and cots cut from unhardened vulcanised rubber tubing were held not to fall within Tariff Item 16A(3) with the benefit of Notification No. 197/67-C.E., because the notification applied to tubing and piping in their original form and not to finished articles made from them. The cutting, bevelling and finishing operations were treated as manufacture since a distinct commercial product with separate character, use and trade identity emerged; the goods were therefore classifiable under Tariff Item 68. While the classification and exemption claim failed, recovery was not permitted for the period before the show cause notice, and the demand was confined prospectively from the notice date. Case-Laws Central Excise Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73066