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1999 (4) TMI 154 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi heard three appeals regarding the classification of precured tread rubber. The appellants claimed it should be under sub-heading 4016.99, but the tribunal ruled it falls under sub-heading 4008.21 due to an amendment in Note 9 to Chapter 40 of the Tariff. The appeals were rejected based on this decision.
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