https://www.taxtmi.com/caselaws?id=81439 Nylon belting cloth cut to size and shape was classified under the textile tariff heading for transmission or conveyor belts, because Chapter Note 4(a)(ii) to Chapter 59 covered belting cloth and Note 1(c) to Section XVI excluded it from the machinery chapter; it was therefore not treated as a component part of machinery. An exemption from excise duty under a Central Excises notification did not bar levy of additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, because that Act imposes a separate levy in addition to excise duty. The refund claim failed on both points. en-us Fri, 30 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81439 Nylon belting cloth cut to size and shape was classified under the textile tariff heading for transmission or conveyor belts, because Chapter Note 4(a)(ii) to Chapter 59 covered belting cloth and Note 1(c) to Section XVI excluded it from the machinery chapter; it was therefore not treated as a component part of machinery. An exemption from excise duty under a Central Excises notification did not bar levy of additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, because that Act imposes a separate levy in addition to excise duty. The refund claim failed on both points. Case-Laws Customs Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81439