https://www.taxtmi.com/caselaws?id=41581 An intermediate vulcanised sheet produced in the manufacture of rubber belts was analysed under the tariff entries and the commercial meaning test. The text explains that, because the sheet was known in the market as belting material and fitted the more specific tariff entry for belting, it was not to be treated as rubberised cotton fabric under the general entry. It further states that the 1982 amendments to Rules 9 and 49 of the Central Excise Rules, 1944 did not alter that classification or independently make the product dutiable on a different basis. On that reasoning, the excise notice and detention order were unsustainable. en-us Thu, 25 Apr 1985 00:00:00 +0530 Fri, 04 Jun 2010 15:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41581 An intermediate vulcanised sheet produced in the manufacture of rubber belts was analysed under the tariff entries and the commercial meaning test. The text explains that, because the sheet was known in the market as belting material and fitted the more specific tariff entry for belting, it was not to be treated as rubberised cotton fabric under the general entry. It further states that the 1982 amendments to Rules 9 and 49 of the Central Excise Rules, 1944 did not alter that classification or independently make the product dutiable on a different basis. On that reasoning, the excise notice and detention order were unsustainable. Case-Laws Central Excise Thu, 25 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41581