https://www.taxtmi.com/caselaws?id=105979 Rubberised cotton hose pipes were treated as rubberised cotton fabric rather than unhardened vulcanized rubber pipes and tubing, because the test report described a cotton hose with a rubbery inner coating and trade understanding did not identify it as rubber pipes or tubes. The tariff entry for cotton fabrics was held wide enough to cover the goods. The exemption for goods manufactured without the aid of power was denied because power was used in steering and mixing the rubber compound for lining the hose pipe jackets, so the condition of the notification was not met. The penalty was sustained and the assessee's challenge failed. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105979 Rubberised cotton hose pipes were treated as rubberised cotton fabric rather than unhardened vulcanized rubber pipes and tubing, because the test report described a cotton hose with a rubbery inner coating and trade understanding did not identify it as rubber pipes or tubes. The tariff entry for cotton fabrics was held wide enough to cover the goods. The exemption for goods manufactured without the aid of power was denied because power was used in steering and mixing the rubber compound for lining the hose pipe jackets, so the condition of the notification was not met. The penalty was sustained and the assessee's challenge failed. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105979