https://www.taxtmi.com/caselaws?id=460945 Tariff classification of rubber cement depended on the product's composition and the character of the raw material used in manufacture. Because the input had already been classified by the Revenue as vulcanised rubber, the product could not be treated as unvulcanised compounded rubber falling under Tariff Entry 40.05, which was confined to unvulcanised goods in primary forms. The Tribunal's classification under Chapter 35 was therefore not shown to be erroneous, and the Revenue's challenge to classification under Tariff Entry 40.05 failed. en-us Wed, 03 Dec 1997 00:00:00 +0530 Tue, 04 Mar 2025 11:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460945 Tariff classification of rubber cement depended on the product's composition and the character of the raw material used in manufacture. Because the input had already been classified by the Revenue as vulcanised rubber, the product could not be treated as unvulcanised compounded rubber falling under Tariff Entry 40.05, which was confined to unvulcanised goods in primary forms. The Tribunal's classification under Chapter 35 was therefore not shown to be erroneous, and the Revenue's challenge to classification under Tariff Entry 40.05 failed. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460945