https://www.taxtmi.com/caselaws?id=112600 Classification of tube repairing compound depended on its actual physical form. The product was found to be a square sheet of unvulcanised rubber, not a profile shape or other article covered by Heading 40.06. On that basis, Heading 40.06 was held inapplicable and the product fell under Heading 40.05. As a result, the exemption under Notification No. 8/99-C.E. was not available because it applied only to the correct tariff classification. en-us Wed, 25 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112600 Classification of tube repairing compound depended on its actual physical form. The product was found to be a square sheet of unvulcanised rubber, not a profile shape or other article covered by Heading 40.06. On that basis, Heading 40.06 was held inapplicable and the product fell under Heading 40.05. As a result, the exemption under Notification No. 8/99-C.E. was not available because it applied only to the correct tariff classification. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112600