https://www.taxtmi.com/caselaws?id=91523 Compound rubber in crumb form was treated as a primary form under the relevant chapter notes, while Notification No. 71/68-C.E. was understood to cover only plate sheets and straps. On that basis, the product was held outside the scope of the exemption claimed, and the concession was denied. The Tribunal thus sustained the view that compound rubber in crumb form did not qualify for the notification benefit. en-us Thu, 04 Jul 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91523 Compound rubber in crumb form was treated as a primary form under the relevant chapter notes, while Notification No. 71/68-C.E. was understood to cover only plate sheets and straps. On that basis, the product was held outside the scope of the exemption claimed, and the concession was denied. The Tribunal thus sustained the view that compound rubber in crumb form did not qualify for the notification benefit. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91523