https://www.taxtmi.com/caselaws?id=85586 Aprons and cots made as cut pieces from long lengths of unhardened vulcanised rubber pipes or tubes were held not to fall within Item 16A(3), because that entry covered lengths of piping and tubing rather than cut pieces derived from them. They were therefore treated as classifiable under the residuary Item 68. The exemption notification under Rule 8(1) was confined to goods actually falling within Item 16A(3) and could not be extended by interpretation to articles outside that tariff entry. Prior decisions were distinguished on the basis of different tariff language or express textual extension to parts. en-us Fri, 20 Sep 1996 00:00:00 +0530 Tue, 08 Jul 2014 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85586 Aprons and cots made as cut pieces from long lengths of unhardened vulcanised rubber pipes or tubes were held not to fall within Item 16A(3), because that entry covered lengths of piping and tubing rather than cut pieces derived from them. They were therefore treated as classifiable under the residuary Item 68. The exemption notification under Rule 8(1) was confined to goods actually falling within Item 16A(3) and could not be extended by interpretation to articles outside that tariff entry. Prior decisions were distinguished on the basis of different tariff language or express textual extension to parts. Case-Laws Central Excise Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85586