https://www.taxtmi.com/caselaws?id=80789 Tariff classification of imported solar tube mats depended on whether they were machinery or equipment for solar heating, or articles of unhardened vulcanised rubber excluded from Section XVI; the available material did not establish whether the rubber was hardened or unhardened. Fresh factual enquiry was therefore required before classification could be determined. Additional-duty exemption for solar water-heaters and systems could, in principle, extend to specially designed components of such systems, provided all notification conditions were met, including the applicable excise-tariff classification. The classification adjudication was set aside for de novo determination, with exemption eligibility left subject to fulfilment of those conditions. en-us Thu, 01 Mar 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80789 Tariff classification of imported solar tube mats depended on whether they were machinery or equipment for solar heating, or articles of unhardened vulcanised rubber excluded from Section XVI; the available material did not establish whether the rubber was hardened or unhardened. Fresh factual enquiry was therefore required before classification could be determined. Additional-duty exemption for solar water-heaters and systems could, in principle, extend to specially designed components of such systems, provided all notification conditions were met, including the applicable excise-tariff classification. The classification adjudication was set aside for de novo determination, with exemption eligibility left subject to fulfilment of those conditions. Case-Laws Customs Thu, 01 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80789