https://www.taxtmi.com/caselaws?id=81949 Compounded rubber in irregular lumps and unvulcanised form was held outside Notification No. 71/68-C.E. because the exemption was confined to rubber products in the form of plates, sheets and strips, and the material did not match that description on the chemical examiner's report. By contrast, compounded rubber used in the factory for manufacturing vulcanised rubber sheets qualified under Notification No. 152/87-C.E. because the exemption covered rubber falling under Heading 40.05 used for goods of Chapter 40, and the intermediate vulcanised sheets were themselves within Chapter 40. The operative principle is that exemption depends on the statutory description and the relevant manufacturing stage, not merely on the classification of the final product. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81949 Compounded rubber in irregular lumps and unvulcanised form was held outside Notification No. 71/68-C.E. because the exemption was confined to rubber products in the form of plates, sheets and strips, and the material did not match that description on the chemical examiner's report. By contrast, compounded rubber used in the factory for manufacturing vulcanised rubber sheets qualified under Notification No. 152/87-C.E. because the exemption covered rubber falling under Heading 40.05 used for goods of Chapter 40, and the intermediate vulcanised sheets were themselves within Chapter 40. The operative principle is that exemption depends on the statutory description and the relevant manufacturing stage, not merely on the classification of the final product. Case-Laws Central Excise Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81949