https://www.taxtmi.com/caselaws?id=82791 Rubber rolls used in rice and dal mill machinery were classified by their trade identity, not by their cylindrical shape or machine-part use, so they fell under the residuary tariff heading for vulcanised unhardened rubber rather than Heading 4009. The same trade parlance approach applied to rubber brakes, which were not regarded in commerce as rubber blocks, strips, or profile shapes under Heading 4008, but as distinct machine components; they too were classified under the residuary heading for vulcanised unhardened rubber. The ruling emphasises that classification depends on how goods are known in trade and that end use does not alter essential tariff character. en-us Mon, 06 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82791 Rubber rolls used in rice and dal mill machinery were classified by their trade identity, not by their cylindrical shape or machine-part use, so they fell under the residuary tariff heading for vulcanised unhardened rubber rather than Heading 4009. The same trade parlance approach applied to rubber brakes, which were not regarded in commerce as rubber blocks, strips, or profile shapes under Heading 4008, but as distinct machine components; they too were classified under the residuary heading for vulcanised unhardened rubber. The ruling emphasises that classification depends on how goods are known in trade and that end use does not alter essential tariff character. Case-Laws Central Excise Mon, 06 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82791