https://www.taxtmi.com/caselaws?id=125300 Criss-cross rubber patches were examined under the Chapter 40 tariff scheme and Chapter Note 9 to determine whether they fell within sub-heading 4008.21 as plates, sheets or strips cut to shape for repairing tyres. The order held that this classification was unavailable because the goods were not in plate, sheet or strip form, and their material and manufacturing process aligned with products earlier placed under sub-heading 4016.99. It further found that prior decisions on tread rubber in sheet or strip form did not govern the present product. Criss-cross rubber patches were therefore classified under sub-heading 4016.99. en-us Wed, 30 Jul 2008 00:00:00 +0530 Mon, 22 Oct 2012 16:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125300 Criss-cross rubber patches were examined under the Chapter 40 tariff scheme and Chapter Note 9 to determine whether they fell within sub-heading 4008.21 as plates, sheets or strips cut to shape for repairing tyres. The order held that this classification was unavailable because the goods were not in plate, sheet or strip form, and their material and manufacturing process aligned with products earlier placed under sub-heading 4016.99. It further found that prior decisions on tread rubber in sheet or strip form did not govern the present product. Criss-cross rubber patches were therefore classified under sub-heading 4016.99. Case-Laws Central Excise Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125300