https://www.taxtmi.com/caselaws?id=93323 Rubber solution used as an adhesive for retreading tyres was treated as a prepared glue or other prepared adhesive under Heading 3506, not under the rubber-solution heading, and the exemption linked to that tariff entry was available. The same classification also brought the product within Notification No. 175/86-C.E. For the water-based rubber solution, entitlement to Notification No. 250/86-C.E. was left to verification of the factual condition that manufacture was undertaken without the aid of power, and that limited remand was maintained. The Revenue challenge accordingly did not disturb either the classification finding or the verification-based exemption approach. en-us Tue, 25 Nov 1997 00:00:00 +0530 Wed, 09 Nov 2011 18:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93323 Rubber solution used as an adhesive for retreading tyres was treated as a prepared glue or other prepared adhesive under Heading 3506, not under the rubber-solution heading, and the exemption linked to that tariff entry was available. The same classification also brought the product within Notification No. 175/86-C.E. For the water-based rubber solution, entitlement to Notification No. 250/86-C.E. was left to verification of the factual condition that manufacture was undertaken without the aid of power, and that limited remand was maintained. The Revenue challenge accordingly did not disturb either the classification finding or the verification-based exemption approach. Case-Laws Central Excise Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93323