https://www.taxtmi.com/circulars?id=6128 Panel kits are manufactured rubber panels, vulcanised, cut and pre-punched for stitching and sold as sets used solely or principally in making footballs and other inflatable sports balls. Under the rule that parts and accessories suitable solely or principally for use with sports articles are classified with those articles, these kits, though made of vulcanised rubber, merit classification with sports articles and equipment rather than as generic vulcanised rubber articles. en-us Tue, 08 Aug 1995 00:00:00 +0530 Tue, 30 Jun 2009 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6128 Panel kits are manufactured rubber panels, vulcanised, cut and pre-punched for stitching and sold as sets used solely or principally in making footballs and other inflatable sports balls. Under the rule that parts and accessories suitable solely or principally for use with sports articles are classified with those articles, these kits, though made of vulcanised rubber, merit classification with sports articles and equipment rather than as generic vulcanised rubber articles. Circulars Central Excise Tue, 08 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6128