https://www.taxtmi.com/caselaws?id=167023 Reclaimed rubber manufactured as plates and sheets was treated as a raw material for further manufacture, not as a finished rubber product. The expression "rubber products" in Item 16A(2) was construed in its commercial and tariff sense as goods made out of rubber, so the mere fact that the goods were in sheet or plate form was insufficient to bring them within that entry. In the absence of a specific tariff entry for reclaimed rubber, classification fell under the residuary Item 68, and the claimed exemption under Notification No. 71/68-C.E. did not apply. en-us Fri, 01 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167023 Reclaimed rubber manufactured as plates and sheets was treated as a raw material for further manufacture, not as a finished rubber product. The expression "rubber products" in Item 16A(2) was construed in its commercial and tariff sense as goods made out of rubber, so the mere fact that the goods were in sheet or plate form was insufficient to bring them within that entry. In the absence of a specific tariff entry for reclaimed rubber, classification fell under the residuary Item 68, and the claimed exemption under Notification No. 71/68-C.E. did not apply. Case-Laws Central Excise Fri, 01 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167023