2000 (7) TMI 440

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.... Respondent. [Order per : S.S. Sekhon, Member (T)]. - The question in this appeal is on the classification of a product called by the appellant as Vulcanised Precured Tread Rubber. We find that the issue of classification of this particular product is settled by the Larger Bench decision reported in the case of Panamid Treads v. Collector of Central Excise, Trichy - 1999 (108) E.L.T. 469 which ....

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....roved and duty were paid as per the understanding of the Board and the Trade under Tariff Heading No. 4016.99, the re-classification under 4008.21 and consequential demands are not called for. 3. Ld. DR relies upon Note 1 to Chapter 40 which says that except where the context otherwise requires throughout this Schedule the expression 'rubber' means the following products whether or not vulca....