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    <title>1998 (12) TMI 277 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision to classify Vulcanising solution under CET sub-heading No. 3506.00, rejecting the Revenue&#039;s appeal. The Tribunal relied on precedents set by earlier cases involving similar products, including Elgi Polytex and MRF Ltd., which were upheld by the Supreme Court. The composition of the product, mainly used in tyre retreading, led to its classification under sub-heading No. 3506.00, in line with previous judicial interpretations.</description>
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    <pubDate>Tue, 22 Dec 1998 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=91708</link>
      <description>The Tribunal upheld the lower appellate authority&#039;s decision to classify Vulcanising solution under CET sub-heading No. 3506.00, rejecting the Revenue&#039;s appeal. The Tribunal relied on precedents set by earlier cases involving similar products, including Elgi Polytex and MRF Ltd., which were upheld by the Supreme Court. The composition of the product, mainly used in tyre retreading, led to its classification under sub-heading No. 3506.00, in line with previous judicial interpretations.</description>
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      <pubDate>Tue, 22 Dec 1998 00:00:00 +0530</pubDate>
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