https://www.taxtmi.com/caselaws?id=106869 Compounded rubber in irregular sheet form, classifiable under Heading 4405, was held to fall within the expression "sheets" for the purpose of Notification No. 74/94-C.E. The Tribunal relied on its earlier view that irregular sheets and compounded rubber are covered by a similarly worded exemption for rubber products in the form of plates, sheets and strips. On that construction, the denial of exemption was not sustainable, and the notification's nil rate of duty applied to the goods covered by that tariff entry. en-us Fri, 20 Sep 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106869 Compounded rubber in irregular sheet form, classifiable under Heading 4405, was held to fall within the expression "sheets" for the purpose of Notification No. 74/94-C.E. The Tribunal relied on its earlier view that irregular sheets and compounded rubber are covered by a similarly worded exemption for rubber products in the form of plates, sheets and strips. On that construction, the denial of exemption was not sustainable, and the notification's nil rate of duty applied to the goods covered by that tariff entry. Case-Laws Central Excise Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106869