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1984 (6) TMI 220 - AT - Central ExciseExtract: .......ade out of rubber. The reclaimed rubber sheets cannot, therefore, fall under Item 16A. Since there is no separate tariff entry for reclaimed rubber (though there is entry 16AA for synthetic rubber), we hold that re-claimed rubber sheets are correctly classifiable under the residuary Item 68 of the Tariff. 8. Accordingly, we reject this appeal.
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