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    <title>2000 (7) TMI 440 - CEGAT, CHENNAI</title>
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    <description>Vulcanised precured tread rubber rolls and sheets were treated as classifiable under sub-heading 4008.21 of the Central Excise Tariff Act, 1985, on the basis of the tariff scheme, Chapter 40 and the applicable Larger Bench ruling. The argument that the goods should fall under sub-heading 4016.99 did not prevail, as the Tribunal relied on the existing larger bench classification and the Board&#039;s instructions. That classification also meant the denial of SSI exemption was sustained against the assessee.</description>
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      <title>2000 (7) TMI 440 - CEGAT, CHENNAI</title>
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      <description>Vulcanised precured tread rubber rolls and sheets were treated as classifiable under sub-heading 4008.21 of the Central Excise Tariff Act, 1985, on the basis of the tariff scheme, Chapter 40 and the applicable Larger Bench ruling. The argument that the goods should fall under sub-heading 4016.99 did not prevail, as the Tribunal relied on the existing larger bench classification and the Board&#039;s instructions. That classification also meant the denial of SSI exemption was sustained against the assessee.</description>
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