https://www.taxtmi.com/caselaws?id=92883 Notification No. 152/87 was held applicable where compounded rubber was first converted into vulvcanised sheets classifiable under Chapter 40, and those sheets were then used to manufacture Hawai chappals under Chapter 64. The later use of the sheets in making footwear did not defeat exemption eligibility, because the notification conditions were satisfied at the stage of conversion into vulvcanised sheets. The Tribunal followed its earlier decision in the same respondents' case and applied that ratio to the facts before it. The respondents were entitled to the notification benefit, and the Revenue's appeals were rejected. en-us Wed, 28 Jan 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92883 Notification No. 152/87 was held applicable where compounded rubber was first converted into vulvcanised sheets classifiable under Chapter 40, and those sheets were then used to manufacture Hawai chappals under Chapter 64. The later use of the sheets in making footwear did not defeat exemption eligibility, because the notification conditions were satisfied at the stage of conversion into vulvcanised sheets. The Tribunal followed its earlier decision in the same respondents' case and applied that ratio to the facts before it. The respondents were entitled to the notification benefit, and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92883