https://www.taxtmi.com/caselaws?id=88888 Articles of vulcanised rubber other than hard rubber were held to retain their character as rubber products for tariff purposes, even when used in railway applications. Section Note 2(a) of Section XVII excluded such goods from treatment as parts or accessories of railway rolling stock, and Chapter Note 2(d) of Chapter 40 supported classification under the rubber heading. Applying the principles of specific description and essential character, the goods were classified under Heading 4016.19 and not under Heading 8607.00. en-us Fri, 12 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88888 Articles of vulcanised rubber other than hard rubber were held to retain their character as rubber products for tariff purposes, even when used in railway applications. Section Note 2(a) of Section XVII excluded such goods from treatment as parts or accessories of railway rolling stock, and Chapter Note 2(d) of Chapter 40 supported classification under the rubber heading. Applying the principles of specific description and essential character, the goods were classified under Heading 4016.19 and not under Heading 8607.00. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88888