https://www.taxtmi.com/caselaws?id=89253 Corrugated rubber sheets cut to size were held classifiable under Heading 40.14 as hygienic or pharmaceutical articles, not under Heading 40.08 as plates, sheets and strips. The Tribunal noted that Note 9 to Chapter 40 keeps uncut or simply rectangularly cut material within Heading 40.08, but the chapter scheme separately covers specific articles in Headings 40.10 to 40.15. The goods were admitted to be used in surgery, and there was no evidence of decorative use or special treatment. In any event, where the goods were equally classifiable under competing headings, Rule 3(c) required adoption of the heading occurring later in numerical order, namely Heading 40.14. en-us Mon, 30 Mar 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89253 Corrugated rubber sheets cut to size were held classifiable under Heading 40.14 as hygienic or pharmaceutical articles, not under Heading 40.08 as plates, sheets and strips. The Tribunal noted that Note 9 to Chapter 40 keeps uncut or simply rectangularly cut material within Heading 40.08, but the chapter scheme separately covers specific articles in Headings 40.10 to 40.15. The goods were admitted to be used in surgery, and there was no evidence of decorative use or special treatment. In any event, where the goods were equally classifiable under competing headings, Rule 3(c) required adoption of the heading occurring later in numerical order, namely Heading 40.14. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89253