https://www.taxtmi.com/caselaws?id=81754 Grooved rubber sheets emerging after the dump mill stage were treated as plates, sheets or strips under Item 16A(2) because the manufacturer's own flow chart and sample description showed the product as a sheet, and the broad tariff meaning covered grooved sheets. The goods were also held to be unhardened rubber, as the chemical examiner's report described them as flexible and containing insufficient sulphur to establish hard rubber. A fiscal exemption for vulcanised rubber products, non-curing, for tyres was construed according to its ordinary meaning, so pre-cured tread rubber used in retreading tyres qualified because no further curing was required for the tread itself. The exemption claim therefore succeeded. en-us Thu, 02 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 16:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81754 Grooved rubber sheets emerging after the dump mill stage were treated as plates, sheets or strips under Item 16A(2) because the manufacturer's own flow chart and sample description showed the product as a sheet, and the broad tariff meaning covered grooved sheets. The goods were also held to be unhardened rubber, as the chemical examiner's report described them as flexible and containing insufficient sulphur to establish hard rubber. A fiscal exemption for vulcanised rubber products, non-curing, for tyres was construed according to its ordinary meaning, so pre-cured tread rubber used in retreading tyres qualified because no further curing was required for the tread itself. The exemption claim therefore succeeded. Case-Laws Central Excise Thu, 02 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81754