https://www.taxtmi.com/caselaws?id=81216 Reclaimed rubber sheets manufactured through roller sheeting mills and sold in sheet form were treated as a specific tarifiable product covered by Item 16A(2) of the Central Excise tariff. The earlier precedent relied on by the lower authorities was distinguishable because the goods in that case were not shown to emerge as sheets and the assessee had no sheet-making machinery. Since the present goods were in fact reclaimed rubber sheets, they could not be shifted to the residuary Item 68 merely because they were made from another material. The classification therefore fell under Item 16A(2), not Item 68. en-us Tue, 05 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81216 Reclaimed rubber sheets manufactured through roller sheeting mills and sold in sheet form were treated as a specific tarifiable product covered by Item 16A(2) of the Central Excise tariff. The earlier precedent relied on by the lower authorities was distinguishable because the goods in that case were not shown to emerge as sheets and the assessee had no sheet-making machinery. Since the present goods were in fact reclaimed rubber sheets, they could not be shifted to the residuary Item 68 merely because they were made from another material. The classification therefore fell under Item 16A(2), not Item 68. Case-Laws Central Excise Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81216