https://www.taxtmi.com/circulars?id=6740 Oil seals made wholly of rubber, or where rubber predominates or imparts the essential character under rules of interpretation, are classifiable as articles of vulcanized rubber other than hard rubber under the relevant tariff heading rather than as motor vehicle parts, consistent with the sectional exclusion and HSN Explanatory Notes. en-us Tue, 04 Apr 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6740 Oil seals made wholly of rubber, or where rubber predominates or imparts the essential character under rules of interpretation, are classifiable as articles of vulcanized rubber other than hard rubber under the relevant tariff heading rather than as motor vehicle parts, consistent with the sectional exclusion and HSN Explanatory Notes. Circulars Central Excise Tue, 04 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6740