https://www.taxtmi.com/caselaws?id=74598 Synthetic condenser rubbing aprons imported for carding machines were held classifiable as articles of vulcanised rubber under Heading 40.05/16 rather than as parts of textile machinery under Heading 1984.37. Although the goods functioned as machine parts, Note 1(a) to Section XVI of the Customs Tariff Act excluded rubber articles of the kind used on machinery or for industrial purposes from that section. A prior tribunal ruling on synthetic rubber aprons used in carding machines was followed as the more directly applicable authority, while a decision on windscreen wiper blade refills was found inapplicable because the present goods were capable of industrial use. en-us Wed, 31 May 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74598 Synthetic condenser rubbing aprons imported for carding machines were held classifiable as articles of vulcanised rubber under Heading 40.05/16 rather than as parts of textile machinery under Heading 1984.37. Although the goods functioned as machine parts, Note 1(a) to Section XVI of the Customs Tariff Act excluded rubber articles of the kind used on machinery or for industrial purposes from that section. A prior tribunal ruling on synthetic rubber aprons used in carding machines was followed as the more directly applicable authority, while a decision on windscreen wiper blade refills was found inapplicable because the present goods were capable of industrial use. Case-Laws Customs Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74598