https://www.taxtmi.com/caselaws?id=50159 Chapter 40 of the Central Excise Tariff enlarges the meaning of plates, sheets and strips of vulcanised rubber through Note 9, so criss-cross vulcanised rubber patches further worked for resoling, repairing or retreading tyres fall under Sub-heading 4008.21 and not the residuary Sub-heading 4016.99. On penalty, where the dispute was one of classification, declarations had been filed and assessments for the relevant period were already finalised, the ingredients for penalty under Rule 173Q read with Section 11AC were not made out and the penalty was set aside. The matter concerning unvulcanised patches was remanded for fresh speaking consideration. en-us Fri, 27 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50159 Chapter 40 of the Central Excise Tariff enlarges the meaning of plates, sheets and strips of vulcanised rubber through Note 9, so criss-cross vulcanised rubber patches further worked for resoling, repairing or retreading tyres fall under Sub-heading 4008.21 and not the residuary Sub-heading 4016.99. On penalty, where the dispute was one of classification, declarations had been filed and assessments for the relevant period were already finalised, the ingredients for penalty under Rule 173Q read with Section 11AC were not made out and the penalty was set aside. The matter concerning unvulcanised patches was remanded for fresh speaking consideration. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50159