https://www.taxtmi.com/caselaws?id=185163 Chapter Note 9 to Chapter 40 was treated as expressly widening Heading 4008.21 to cover plates, sheets and strips further worked and rendered fit for tyre retreading, so precured treads made from rubber sheets or strips were classified under Heading 4008.21 rather than the residuary Heading 4016.99. The prior view under the unamended note was held no longer controlling because the amendment was read as a deliberate expansion for the specific end-use. The exemption claim based on Notification No. 337/86 was not examined below and was remitted for fresh consideration after hearing the appellant. en-us Tue, 07 Jan 1997 00:00:00 +0530 Tue, 02 Aug 2016 16:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185163 Chapter Note 9 to Chapter 40 was treated as expressly widening Heading 4008.21 to cover plates, sheets and strips further worked and rendered fit for tyre retreading, so precured treads made from rubber sheets or strips were classified under Heading 4008.21 rather than the residuary Heading 4016.99. The prior view under the unamended note was held no longer controlling because the amendment was read as a deliberate expansion for the specific end-use. The exemption claim based on Notification No. 337/86 was not examined below and was remitted for fresh consideration after hearing the appellant. Case-Laws Central Excise Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185163