https://www.taxtmi.com/caselaws?id=88372 Synthetic rubber cots used in textile machinery retained the essential character of tubes despite cutting, bevelling and grooving. Because they were not articles classifiable under Heading 4016 and therefore were not excluded by Note 1(a) of Section XVI, they qualified as parts of textile machinery under Heading 8448.00. Classification under the rubber headings was rejected: Heading 4016 did not cover the cots, and contrary authority concerning different rubber items did not address tubes under Heading 4009 or the effect of the Section XVI notes. The classification demand under the lower rubber headings was set aside. en-us Thu, 19 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88372 Synthetic rubber cots used in textile machinery retained the essential character of tubes despite cutting, bevelling and grooving. Because they were not articles classifiable under Heading 4016 and therefore were not excluded by Note 1(a) of Section XVI, they qualified as parts of textile machinery under Heading 8448.00. Classification under the rubber headings was rejected: Heading 4016 did not cover the cots, and contrary authority concerning different rubber items did not address tubes under Heading 4009 or the effect of the Section XVI notes. The classification demand under the lower rubber headings was set aside. Case-Laws Central Excise Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88372