https://www.taxtmi.com/caselaws?id=102037 Articles manufactured from unhardened vulcanised rubber are excluded from Section XVI by the relevant section note, so they are classifiable under Tariff Heading 40.16 rather than as machinery parts under Chapter 84. Applying the controlling precedent, the classification claimed for the rubber goods was accepted. Once that classification was accepted, the basis for alleging misdeclaration or suppression fell away, and the consequential demand of differential duty and the penalties imposed could not be sustained. en-us Fri, 05 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102037 Articles manufactured from unhardened vulcanised rubber are excluded from Section XVI by the relevant section note, so they are classifiable under Tariff Heading 40.16 rather than as machinery parts under Chapter 84. Applying the controlling precedent, the classification claimed for the rubber goods was accepted. Once that classification was accepted, the basis for alleging misdeclaration or suppression fell away, and the consequential demand of differential duty and the penalties imposed could not be sustained. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102037