Classification of vulcanised (other than hardened) non-cellular rubber profiles with metal inserts (when metal is inserted at the time of extrusion itself) - Whether under sub-heading No. 4008.29 or under sub-heading No. 4016.19 of the C.E.T. - Doubts regarding

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....han hardened) non-cellular rubber profiles with metal inserts (when metal is inserted at the time of extrusion itself) - Whether under sub-heading No. 4008.29 or under sub-heading No. 4016.19 of the C.E.T. - Doubts regarding Circular No. 27/88-CX.3 Dated 7-11-1988 [From F. No. 99/19/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Cl....

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....appear from a perusal of Chapter Note 9 of Chapter 40 that the said note does not apply to 'profile shapes' classifiable under Heading No. 40.08. Moreover, if metal is inserted at the time of extrusion itself before the completion of manufacture of the rubber profiles in question, such goods cannot be called 'further worked' since insertion of metal is not taking place after the completion of manu....