https://www.taxtmi.com/caselaws?id=123831 Vulcanized rubber goods cut to shape and identifiable as ready-to-use mats fall under heading 4016 as articles of vulcanized rubber, not under heading 4005, which is confined to unvulcanised compounded rubber in primary forms. The classification was supported by the test report and Rubber Board opinion, and Chapter Note 9 excluded cut-to-shape or further worked goods from the narrower heading. Rule 3(a) favoured the more specific tariff description, and the earlier DEPB-based decision was not determinative for customs classification. The Revenue's classification was sustained. en-us Mon, 21 Jul 2008 00:00:00 +0530 Fri, 21 Sep 2012 10:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123831 Vulcanized rubber goods cut to shape and identifiable as ready-to-use mats fall under heading 4016 as articles of vulcanized rubber, not under heading 4005, which is confined to unvulcanised compounded rubber in primary forms. The classification was supported by the test report and Rubber Board opinion, and Chapter Note 9 excluded cut-to-shape or further worked goods from the narrower heading. Rule 3(a) favoured the more specific tariff description, and the earlier DEPB-based decision was not determinative for customs classification. The Revenue's classification was sustained. Case-Laws Customs Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123831