Classification of rice mill rubber rollers as piping or tubing rejected; exemption under the tariff notification was unavailable.

Rice mill rubber rollers made on a metal core with rubber wrapped layer by layer were not treated as piping or tubing of unhardened vulcanised rubber under Tariff Item 16A(3). The exemption under Notification No. 197/67-C.E. applied only to piping and tubing covered by that tariff entry, not to finished machinery components that did not answer that description. On that classification basis, the rollers were excluded from Tariff Item 16A(3) and the exemption was unavailable.

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Issues: Whether the rice mill rubber roller was classifiable under Tariff Item 16A(3) of the erstwhile Central Excise Tariff and entitled to exemption under Notification No. 197/67-C.E. dated 29-8-1967.

Analysis: The product was made on a metal core with rubber wrapped around it layer by layer, and therefore was not piping and tubing of unhardened vulcanised rubber. The exemption notification applied only to piping and tubing falling under Tariff Item 16A(3), and not to resultant machinery components which did not themselves answer that description.

Conclusion: The item did not fall under Tariff Item 16A(3) and the exemption under Notification No. 197/67-C.E. was not available.

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