https://www.taxtmi.com/caselaws?id=188441 Classification of micro cellular rubber sheets under the Central Excise Tariff had to be determined on the statutory test prescribed by Chapter Note 4(a) to Chapter 40, and a sample drawn from the finished product with fillers and additives was not a valid basis for that test; the goods were therefore classifiable under heading 4008.11 and not 3921.19. The exemption under Notification No. 18/95-CE was also available because the phrase "used in the manufacture of" refers to intended or ordinary use, and the notification did not require proof of actual end use by buyers. On that basis, the classification-based demand and denial of exemption were not sustained. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 01 Dec 2016 11:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188441 Classification of micro cellular rubber sheets under the Central Excise Tariff had to be determined on the statutory test prescribed by Chapter Note 4(a) to Chapter 40, and a sample drawn from the finished product with fillers and additives was not a valid basis for that test; the goods were therefore classifiable under heading 4008.11 and not 3921.19. The exemption under Notification No. 18/95-CE was also available because the phrase "used in the manufacture of" refers to intended or ordinary use, and the notification did not require proof of actual end use by buyers. On that basis, the classification-based demand and denial of exemption were not sustained. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188441