https://www.taxtmi.com/caselaws?id=82539 Rubber blanket sheets fitted with metal bars at the edges were treated as further worked goods, because the attachments gave them the character of articles rather than mere rubber sheets. Following an earlier ruling on rubber blankets with aluminium strips, the tariff heading for rubber sheets was held inapplicable and the goods were classifiable as articles of rubber under Heading 40.16. The classification adopted by the lower appellate authority was reversed and the original assessment restored in favour of Revenue. en-us Tue, 20 Apr 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82539 Rubber blanket sheets fitted with metal bars at the edges were treated as further worked goods, because the attachments gave them the character of articles rather than mere rubber sheets. Following an earlier ruling on rubber blankets with aluminium strips, the tariff heading for rubber sheets was held inapplicable and the goods were classifiable as articles of rubber under Heading 40.16. The classification adopted by the lower appellate authority was reversed and the original assessment restored in favour of Revenue. Case-Laws Customs Tue, 20 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82539