https://www.taxtmi.com/caselaws?id=82481 Rice Rubber Rolls are classified by their trade and common parlance identity, not by their cylindrical form: goods known in the market as Rice Rubber Rolls and used for shelling rice do not answer the description of tubes, pipes or hoses, so they fall under Heading 40.16 as other articles of vulcanised rubber. The exemption under Notification No. 197/67-C.E. is construed strictly and applies only to piping or tubing designed to be or converted into machine parts; because Rice Rubber Rolls are neither piping nor tubing nor so converted, the exemption does not apply. The classification and denial of exemption operate in Revenue's favour. en-us Wed, 16 Dec 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82481 Rice Rubber Rolls are classified by their trade and common parlance identity, not by their cylindrical form: goods known in the market as Rice Rubber Rolls and used for shelling rice do not answer the description of tubes, pipes or hoses, so they fall under Heading 40.16 as other articles of vulcanised rubber. The exemption under Notification No. 197/67-C.E. is construed strictly and applies only to piping or tubing designed to be or converted into machine parts; because Rice Rubber Rolls are neither piping nor tubing nor so converted, the exemption does not apply. The classification and denial of exemption operate in Revenue's favour. Case-Laws Central Excise Wed, 16 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82481