https://www.taxtmi.com/caselaws?id=93573 Articles made of unhardened vulcanised rubber remained classifiable under Heading 40.16, because Section XVI expressly excludes such goods under Note 1(a) to the Central Excise Tariff Act, 1985. Their use in textile machinery did not change the tariff position, as classification depended on the nature of the goods rather than their end use. Note 2(d) of Chapter 40 did not apply because it concerns hard rubber, not unhardened vulcanised rubber. The goods were therefore classifiable under sub-heading 4016.99 and not as parts of textile machinery under Chapters 84.51 or 84.43. en-us Thu, 11 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93573 Articles made of unhardened vulcanised rubber remained classifiable under Heading 40.16, because Section XVI expressly excludes such goods under Note 1(a) to the Central Excise Tariff Act, 1985. Their use in textile machinery did not change the tariff position, as classification depended on the nature of the goods rather than their end use. Note 2(d) of Chapter 40 did not apply because it concerns hard rubber, not unhardened vulcanised rubber. The goods were therefore classifiable under sub-heading 4016.99 and not as parts of textile machinery under Chapters 84.51 or 84.43. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93573