https://www.taxtmi.com/caselaws?id=82717 The Tribunal held that the product "Vaculug" should be classified under sub-heading 4006.90 of the Central Excise Tariff instead of 4006.10. This decision was based on the product not fitting the specific items listed under 4006.10 and falling under the broader category of unvulcanised rubber products in 4006.90. The Tribunal emphasized that Rule 4 of the Interpretative Rules was not applicable in this case, as the classification could be determined based on the wording of the relevant sub-headings. As a result, the appeal was allowed in favor of the appellants, setting aside the previous decision. en-us Tue, 05 Oct 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82717 The Tribunal held that the product "Vaculug" should be classified under sub-heading 4006.90 of the Central Excise Tariff instead of 4006.10. This decision was based on the product not fitting the specific items listed under 4006.10 and falling under the broader category of unvulcanised rubber products in 4006.90. The Tribunal emphasized that Rule 4 of the Interpretative Rules was not applicable in this case, as the classification could be determined based on the wording of the relevant sub-headings. As a result, the appeal was allowed in favor of the appellants, setting aside the previous decision. Case-Laws Central Excise Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82717