https://www.taxtmi.com/circulars?id=6618 Whether rubber rolls used in rice mills are classifiable as parts of milling machinery or as other articles of unhardened vulcanised rubber; Note 2 to Section XVI is subject to Note 1(a) which excludes such articles from machinery chapters, and the Explanatory Note to the vulcanised rubber heading includes articles for technical uses; the Board accepted the Tariff Conference view that the rolls merit classification under Heading 40.16 as other articles of vulcanised rubber. en-us Thu, 11 Jan 1990 00:00:00 +0530 Sat, 04 Jul 2009 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6618 Whether rubber rolls used in rice mills are classifiable as parts of milling machinery or as other articles of unhardened vulcanised rubber; Note 2 to Section XVI is subject to Note 1(a) which excludes such articles from machinery chapters, and the Explanatory Note to the vulcanised rubber heading includes articles for technical uses; the Board accepted the Tariff Conference view that the rolls merit classification under Heading 40.16 as other articles of vulcanised rubber. Circulars Central Excise Thu, 11 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6618