https://www.taxtmi.com/caselaws?id=335442 Micro cellular rubber sheets were held classifiable under Heading 4008.11 because the phrase "used in the manufacture of" was construed as referring to the intended or ordinary use of the goods, not proof of actual end use in every clearance. Applying its earlier decision and Pololight Industries, the Tribunal held that the exemption under Notification No. 18/95-CE could not be denied merely for absence of buyer end-use certificates where the tariff entry itself did not impose such a requirement. The Revenue also failed to show that the goods were put to any other use, so the appellant was entitled to the notification benefit. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335442 Micro cellular rubber sheets were held classifiable under Heading 4008.11 because the phrase "used in the manufacture of" was construed as referring to the intended or ordinary use of the goods, not proof of actual end use in every clearance. Applying its earlier decision and Pololight Industries, the Tribunal held that the exemption under Notification No. 18/95-CE could not be denied merely for absence of buyer end-use certificates where the tariff entry itself did not impose such a requirement. The Revenue also failed to show that the goods were put to any other use, so the appellant was entitled to the notification benefit. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335442