https://www.taxtmi.com/caselaws?id=84250 Rice mill rubber rollers made on a metal core with rubber wrapped layer by layer were not treated as piping or tubing of unhardened vulcanised rubber under Tariff Item 16A(3). The exemption under Notification No. 197/67-C.E. applied only to piping and tubing covered by that tariff entry, not to finished machinery components that did not answer that description. On that classification basis, the rollers were excluded from Tariff Item 16A(3) and the exemption was unavailable. en-us Fri, 24 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84250 Rice mill rubber rollers made on a metal core with rubber wrapped layer by layer were not treated as piping or tubing of unhardened vulcanised rubber under Tariff Item 16A(3). The exemption under Notification No. 197/67-C.E. applied only to piping and tubing covered by that tariff entry, not to finished machinery components that did not answer that description. On that classification basis, the rollers were excluded from Tariff Item 16A(3) and the exemption was unavailable. Case-Laws Central Excise Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84250