https://www.taxtmi.com/caselaws?id=342774 Pre-cured tread rubber strips used for tyre retreading were held classifiable under sub-heading 4008.21 because the specific entry for plates, sheets and strips for resoling, repairing or retreading tyres prevailed over the residuary sub-heading 4016.99. As the goods fell within 4008.21, SSI exemption under Notification No. 1/93-CE was not available. However, in view of conflicting decisions on the same product and prior proceedings involving the same assessee, the demand was confined to the normal period of limitation rather than the extended period. en-us Tue, 09 May 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342774 Pre-cured tread rubber strips used for tyre retreading were held classifiable under sub-heading 4008.21 because the specific entry for plates, sheets and strips for resoling, repairing or retreading tyres prevailed over the residuary sub-heading 4016.99. As the goods fell within 4008.21, SSI exemption under Notification No. 1/93-CE was not available. However, in view of conflicting decisions on the same product and prior proceedings involving the same assessee, the demand was confined to the normal period of limitation rather than the extended period. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342774