https://www.taxtmi.com/caselaws?id=89440 Rubber profile shapes cleared in running length retained their character as profile shapes under CET sub-heading 4008.29. Manufacture to automobile specifications and later cutting to length or use in a particular application did not, by itself, convert them into articles of rubber under CET sub-heading 4016.90. The decisive factor was the form in which the goods left the factory, supported by sample examination and the HSN Explanatory Notes. The classification under 4008.29 was therefore upheld and the Revenue's challenge failed. en-us Thu, 12 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89440 Rubber profile shapes cleared in running length retained their character as profile shapes under CET sub-heading 4008.29. Manufacture to automobile specifications and later cutting to length or use in a particular application did not, by itself, convert them into articles of rubber under CET sub-heading 4016.90. The decisive factor was the form in which the goods left the factory, supported by sample examination and the HSN Explanatory Notes. The classification under 4008.29 was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 12 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89440