1999 (4) TMI 154

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are three appeals arising out of common order dated 17-3-1993 passed by the Collector (Appeals), Trichy involving the classification of precured tread rubber in rolls and sheets form, whether classifiable under sub-heading 4016.99 as claimed by the appellants or under sub-heading 4008.21 of the Schedule to the Central Excise Tariff Act .....

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..... s or articles must fall under Heading 40.16. 3. Countering the arguments Shri A.M. Tilak, ld. DR submitted that the issue involved in the present appeals is covered by the decision of the Tribunal in the case of MRF Ltd. v. CCE - 1993 (67) E.L.T. 968. He further submitted that Note 9 to Chapter 40 was amended and according to the amended Note 9 the product will be classifiable under sub-head .....

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