https://www.taxtmi.com/caselaws?id=46226 Tariff classification of rubber retreading material depended on whether the goods were more specifically covered as plates, sheets and strips for resoling, repairing or retreading rubber tyres, or as other articles of vulcanized rubber. The Court read Note 9 of Chapter 40 and Rule 3(a) of the Interpretation Rules to hold that the specific entry prevails over the residuary heading. It also distinguished goods that are merely surface worked from goods further worked, finding the manufacturing process consistent with the specific retreading entry. The goods were therefore classified under sub-heading 4008.21, not 4016.99, and the exemption applied. en-us Tue, 07 May 2002 00:00:00 +0530 Wed, 07 Jan 2026 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46226 Tariff classification of rubber retreading material depended on whether the goods were more specifically covered as plates, sheets and strips for resoling, repairing or retreading rubber tyres, or as other articles of vulcanized rubber. The Court read Note 9 of Chapter 40 and Rule 3(a) of the Interpretation Rules to hold that the specific entry prevails over the residuary heading. It also distinguished goods that are merely surface worked from goods further worked, finding the manufacturing process consistent with the specific retreading entry. The goods were therefore classified under sub-heading 4008.21, not 4016.99, and the exemption applied. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46226