https://www.taxtmi.com/caselaws?id=74594 Synthetic condenser rubbing aprons imported for use in carding machines were treated as articles of vulcanised rubber used in machinery, so Note 1(a) to Section XVI excluded them from classification as textile machinery parts. Although they would ordinarily fall within the machinery heading as parts of carding machines, the exclusion for rubber articles used on machinery prevailed, and the goods were therefore classifiable under heading 40.05/16 rather than heading 1984.37(1). The Tribunal also distinguished the Australian decision relied on by the importers, holding it inapplicable because the goods there were not comparable in industrial character. en-us Wed, 31 May 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74594 Synthetic condenser rubbing aprons imported for use in carding machines were treated as articles of vulcanised rubber used in machinery, so Note 1(a) to Section XVI excluded them from classification as textile machinery parts. Although they would ordinarily fall within the machinery heading as parts of carding machines, the exclusion for rubber articles used on machinery prevailed, and the goods were therefore classifiable under heading 40.05/16 rather than heading 1984.37(1). The Tribunal also distinguished the Australian decision relied on by the importers, holding it inapplicable because the goods there were not comparable in industrial character. Case-Laws Customs Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74594