https://www.taxtmi.com/caselaws?id=81794 Rubber blankets or sheets fitted with metal strips at the edges were treated as further worked articles, not as simple plates, sheets or strips of regular geometric shape under Heading 4008 of Chapter 40. Note 9 to Chapter 40 limits Heading 4008 to goods not otherwise cut to shape or further worked, and the end fittings showed preparation to a specific machine specification for printing use. Because the goods had ceased to answer the description of ordinary sheets and were made for a particular purpose, they fell outside Heading 4008 and were classifiable under Heading 4016 as other articles of vulcanised rubber. en-us Fri, 27 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81794 Rubber blankets or sheets fitted with metal strips at the edges were treated as further worked articles, not as simple plates, sheets or strips of regular geometric shape under Heading 4008 of Chapter 40. Note 9 to Chapter 40 limits Heading 4008 to goods not otherwise cut to shape or further worked, and the end fittings showed preparation to a specific machine specification for printing use. Because the goods had ceased to answer the description of ordinary sheets and were made for a particular purpose, they fell outside Heading 4008 and were classifiable under Heading 4016 as other articles of vulcanised rubber. Case-Laws Customs Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81794