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1999 (4) TMI 154 - CEGAT, NEW DELHIExtract: .......pra) in which it was held that precured tread rubber was classifiable under Heading 4016.99 in terms of Board rsquo s letter. However, by virtue of the amendment to Note 9 to Chapter 40 of the Tariff the goods become classifiable under Heading 4008.21. Following the ratio of decision in the case of MRF Ltd. (supra), we reject all the three appeals.
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