https://www.taxtmi.com/caselaws?id=90577 Vulcanised rubber goods that were supplied in rectangular form and merely cut to required dimensions remained classifiable as plates, sheets or strips under Heading 4008 of Chapter 40. Section Note 9 treats uncut goods, or goods simply cut to rectangular shape, as falling within that heading, while excluding goods cut to a definite non-rectangular shape or further worked. Because the goods were only cut to rectangular size and there was no evidence of further working, classification under Heading 4016 as other articles of vulcanised rubber was rejected. en-us Mon, 24 Jun 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90577 Vulcanised rubber goods that were supplied in rectangular form and merely cut to required dimensions remained classifiable as plates, sheets or strips under Heading 4008 of Chapter 40. Section Note 9 treats uncut goods, or goods simply cut to rectangular shape, as falling within that heading, while excluding goods cut to a definite non-rectangular shape or further worked. Because the goods were only cut to rectangular size and there was no evidence of further working, classification under Heading 4016 as other articles of vulcanised rubber was rejected. Case-Laws Central Excise Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90577