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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of hard rubber under GST: entry omitted by notification, altering tariff coverage and inclusion of waste and scrap.</h1> The tariff entry for hard rubber (for example ebonite) was omitted from Schedule Four attracting GST at the high rate; earlier wording had described hard rubber in all forms and an amendment had explicitly included waste and scrap, but a later notification removed the entry, altering the tariff coverage and description for hard rubber products.

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