https://www.taxtmi.com/caselaws?id=91706 Compounded rubber under Heading 4005.00 was held outside the benefit of Notification No. 175/86 because the amended notification expressly excluded Heading 40.05 in paragraph 4(ii) of the annexure. The later deletion of the reference in paragraph 4(iii) did not remove that exclusion, so the notification continued to bar the product from exemption. An earlier trade notice could not override the clear terms of the notification, and the appellant's own earlier case had already concluded that the same product was not covered. The operative position remained that compounded rubber classifiable under Heading 4005.00 was ineligible for the notification. en-us Tue, 22 Dec 1998 00:00:00 +0530 Thu, 20 Oct 2011 13:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91706 Compounded rubber under Heading 4005.00 was held outside the benefit of Notification No. 175/86 because the amended notification expressly excluded Heading 40.05 in paragraph 4(ii) of the annexure. The later deletion of the reference in paragraph 4(iii) did not remove that exclusion, so the notification continued to bar the product from exemption. An earlier trade notice could not override the clear terms of the notification, and the appellant's own earlier case had already concluded that the same product was not covered. The operative position remained that compounded rubber classifiable under Heading 4005.00 was ineligible for the notification. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91706