https://www.taxtmi.com/caselaws?id=85329 Tariff classification of rubber shields and fuel tank liners depended on whether the goods fell under Heading 40.08 as profile shapes of vulcanised rubber or under Heading 40.16 as other articles of vulcanised rubber. The record was incomplete on the manufacturing stages and on whether the products were merely given a provisional shape and otherwise left unworked, which was material to the classification exercise. The earlier authorities had not examined the process in sufficient detail, so the classification finding was set aside and the matter remanded for fresh adjudication on the basis of the manufacturing process, the nature of the products, and further evidence from the assessees. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85329 Tariff classification of rubber shields and fuel tank liners depended on whether the goods fell under Heading 40.08 as profile shapes of vulcanised rubber or under Heading 40.16 as other articles of vulcanised rubber. The record was incomplete on the manufacturing stages and on whether the products were merely given a provisional shape and otherwise left unworked, which was material to the classification exercise. The earlier authorities had not examined the process in sufficient detail, so the classification finding was set aside and the matter remanded for fresh adjudication on the basis of the manufacturing process, the nature of the products, and further evidence from the assessees. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85329