1987 (7) TMI 437 - AT - Central Excise

Summary

The judgment concerns the classification of "hospital sheeting" or "mackintosh" as either rubber products or cotton fabrics subjected to rubberizing. The Tribunal held that the product falls under Item No. 16-A(2) of the Tariff Schedule as rubber products, based on previous decisions. The appeals were dismissed, upholding the classification under Item No. 16-A(2).