9911796707
TMI Blog2000 (7) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. 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 after considering the Tariff entries and the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vulcanised : natural rubber, balata, guttapercha, guayule, ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Larger Bench in the case of Panamid Treads v. CCE, Trichy as reported in 1999 (108) E.L.T. 469. This decision was arrived at after considering the Board s instructions on the subject and the Tariff Act and Chapter 40 provisions. Therefore, we find no force in the plea raised by the ld. Consultant and we would therefore find no reason to interfere with the order of the lower authority classifying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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