https://www.taxtmi.com/caselaws?id=51898 The Tribunal held that pre-cured synthetic tread rubber, manufactured from moulding primary forms of unvulcanised rubber, should be classified under sub-heading 4016.99 instead of 4008.21 as contended by the Revenue. The Tribunal emphasized that the process of moulding altered the nature of the goods, warranting classification under 4016.99. Considering relevant circulars and legal provisions, the Tribunal ruled in favor of the appellants, setting aside the Commissioner's order and allowing the appeal with consequential relief, if applicable. en-us Mon, 03 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51898 The Tribunal held that pre-cured synthetic tread rubber, manufactured from moulding primary forms of unvulcanised rubber, should be classified under sub-heading 4016.99 instead of 4008.21 as contended by the Revenue. The Tribunal emphasized that the process of moulding altered the nature of the goods, warranting classification under 4016.99. Considering relevant circulars and legal provisions, the Tribunal ruled in favor of the appellants, setting aside the Commissioner's order and allowing the appeal with consequential relief, if applicable. Case-Laws Central Excise Mon, 03 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51898