https://www.taxtmi.com/caselaws?id=97400 Reclaimed rubber made from scrap rubber, including plates, sheets and strips, is treated as rubber raw material rather than a product made out of rubber. Classification under the erstwhile Central Excise Tariff entry for rubber products requires the goods first to qualify as products made out of rubber; manufacture into sheet form alone does not establish that condition. Because reclaimed rubber is commercially understood and sold as input material for producing rubber goods, it does not fall under Tariff Item 16A. It is classifiable under the residuary Tariff Item 68. en-us Mon, 06 Sep 1993 00:00:00 +0530 Mon, 16 Jan 2012 15:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97400 Reclaimed rubber made from scrap rubber, including plates, sheets and strips, is treated as rubber raw material rather than a product made out of rubber. Classification under the erstwhile Central Excise Tariff entry for rubber products requires the goods first to qualify as products made out of rubber; manufacture into sheet form alone does not establish that condition. Because reclaimed rubber is commercially understood and sold as input material for producing rubber goods, it does not fall under Tariff Item 16A. It is classifiable under the residuary Tariff Item 68. Case-Laws Central Excise Mon, 06 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97400