https://www.taxtmi.com/caselaws?id=97400 Reclaimed rubber made from scrap rubber, even when produced in plates, sheets or strips, is not classifiable as a rubber product under Tariff Item 16A of the erstwhile Central Excise Tariff. The governing test was whether the goods were products made out of rubber or only rubber raw material; reclaimed rubber sheets were understood as raw material for making rubber goods, not as finished rubber products. The later view treating sheet-form manufacture as sufficient was rejected because it did not first establish that the goods answered the description of rubber products. The article states that such goods fall 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, even when produced in plates, sheets or strips, is not classifiable as a rubber product under Tariff Item 16A of the erstwhile Central Excise Tariff. The governing test was whether the goods were products made out of rubber or only rubber raw material; reclaimed rubber sheets were understood as raw material for making rubber goods, not as finished rubber products. The later view treating sheet-form manufacture as sufficient was rejected because it did not first establish that the goods answered the description of rubber products. The article states that such goods fall 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