https://www.taxtmi.com/caselaws?id=90323 Precured tread rubber in rolls and sheets was examined for classification under the Central Excise Tariff. An earlier view had placed such goods under Heading 4016.99 based on the Board's clarification, but the later amendment to Note 9 to Chapter 40 changed the position. On that amended basis, the Tribunal stated that the goods fell within sub-heading 4008.21. The classification issue was therefore resolved in favour of Heading 4008.21, and the appeals failed. en-us Thu, 15 Apr 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90323 Precured tread rubber in rolls and sheets was examined for classification under the Central Excise Tariff. An earlier view had placed such goods under Heading 4016.99 based on the Board's clarification, but the later amendment to Note 9 to Chapter 40 changed the position. On that amended basis, the Tribunal stated that the goods fell within sub-heading 4008.21. The classification issue was therefore resolved in favour of Heading 4008.21, and the appeals failed. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90323