https://www.taxtmi.com/caselaws?id=940 Rectangular vulcanised rubber sheets that are only surface-worked and not further-worked remain classifiable under Heading 4008, including micro-cellular rubber sole sheets, because grooving, embossing and branding do not move them to Heading 4016. Strap sheets (plap) made of non-cellular vulcanised rubber also stay under Heading 4008.29 where they lack the essential character of a finished footwear part and require cutting and trimming to become straps; they are not classifiable as Hawai chappal parts under Rule 2(a). Where the manufacturer cleared goods without registration or disclosure of the activity and classification, suppression justified the extended limitation period. Penalties were not sustainable absent evidence of abetment or confiscation-related conduct. en-us Thu, 31 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=940 Rectangular vulcanised rubber sheets that are only surface-worked and not further-worked remain classifiable under Heading 4008, including micro-cellular rubber sole sheets, because grooving, embossing and branding do not move them to Heading 4016. Strap sheets (plap) made of non-cellular vulcanised rubber also stay under Heading 4008.29 where they lack the essential character of a finished footwear part and require cutting and trimming to become straps; they are not classifiable as Hawai chappal parts under Rule 2(a). Where the manufacturer cleared goods without registration or disclosure of the activity and classification, suppression justified the extended limitation period. Penalties were not sustainable absent evidence of abetment or confiscation-related conduct. Case-Laws Central Excise Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=940