https://www.taxtmi.com/caselaws?id=89385 Note 2 to Section XVII excludes certain identifiable articles from the expressions "parts" and "parts and accessories", except for hard rubber goods falling under Heading 40.16. Door beadings, glass run channels and similar goods were not hard rubber classifiable under Heading 40.16, so they remained within the exclusion under Note 2. They were therefore not classifiable as motor vehicle parts under Section XVII and had to be classified according to their constituent material. The Commissioner (Appeals) order was affirmed and the appeal rejected. en-us Wed, 07 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89385 Note 2 to Section XVII excludes certain identifiable articles from the expressions "parts" and "parts and accessories", except for hard rubber goods falling under Heading 40.16. Door beadings, glass run channels and similar goods were not hard rubber classifiable under Heading 40.16, so they remained within the exclusion under Note 2. They were therefore not classifiable as motor vehicle parts under Section XVII and had to be classified according to their constituent material. The Commissioner (Appeals) order was affirmed and the appeal rejected. Case-Laws Central Excise Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89385