https://www.taxtmi.com/caselaws?id=102038 Articles made from unhardened vulcanised rubber were classifiable under Tariff Heading 40.16 and not under machinery-part headings in Chapter 84, because the relevant tariff scheme and Section Note excluded such goods from Section XVI even when used in machinery. Applying the settled classification principle, the appellants' classification was accepted and the departmental view was rejected. Once the classification failed, allegations of suppression or misdeclaration also could not be sustained, so the differential duty demand and penalties were set aside. 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=102038 Articles made from unhardened vulcanised rubber were classifiable under Tariff Heading 40.16 and not under machinery-part headings in Chapter 84, because the relevant tariff scheme and Section Note excluded such goods from Section XVI even when used in machinery. Applying the settled classification principle, the appellants' classification was accepted and the departmental view was rejected. Once the classification failed, allegations of suppression or misdeclaration also could not be sustained, so the differential duty demand and penalties were set aside. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102038