https://www.taxtmi.com/caselaws?id=80807 Imported air buffers described as fabric and special rubber components for stone-working machinery were treated as textile-based machinery parts, so Heading 59.16/17 applied rather than Heading 40.05/16 or 84.45/48. For central excise, the goods did not fit Item 16A(4) as transmission, conveyor or elevator belts or belting, and in the absence of a more specific entry the residual Item 68 was appropriate. Notification No. 179/80 could extend to parts for covered articles, but entitlement was not established on the record. The Revenue's classification was modified accordingly, and consequential relief followed. en-us Wed, 18 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80807 Imported air buffers described as fabric and special rubber components for stone-working machinery were treated as textile-based machinery parts, so Heading 59.16/17 applied rather than Heading 40.05/16 or 84.45/48. For central excise, the goods did not fit Item 16A(4) as transmission, conveyor or elevator belts or belting, and in the absence of a more specific entry the residual Item 68 was appropriate. Notification No. 179/80 could extend to parts for covered articles, but entitlement was not established on the record. The Revenue's classification was modified accordingly, and consequential relief followed. Case-Laws Central Excise Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80807