https://www.taxtmi.com/caselaws?id=166196 Imported rubber diaphragms used in textile printing machinery were held classifiable as rubber articles under Heading 40.05/16(1), not as machinery parts under Heading 84.40, because the Tariff's section and chapter notes controlled the classification. Note 1(a) to Section XVI excludes un-hardened vulcanized rubber articles used on machinery from Section XVI, while Note 3(c) to Chapter 40 applies only where the goods are shown to be hardened rubber. The evidence did not establish hardened rubber: the hardness certificate was incomplete and pre-clearance, and the sample's elasticity and air-inflation function indicated otherwise. The departmental classification was therefore upheld. en-us Thu, 30 Jun 1983 00:00:00 +0530 Thu, 28 Aug 2014 15:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166196 Imported rubber diaphragms used in textile printing machinery were held classifiable as rubber articles under Heading 40.05/16(1), not as machinery parts under Heading 84.40, because the Tariff's section and chapter notes controlled the classification. Note 1(a) to Section XVI excludes un-hardened vulcanized rubber articles used on machinery from Section XVI, while Note 3(c) to Chapter 40 applies only where the goods are shown to be hardened rubber. The evidence did not establish hardened rubber: the hardness certificate was incomplete and pre-clearance, and the sample's elasticity and air-inflation function indicated otherwise. The departmental classification was therefore upheld. Case-Laws Customs Thu, 30 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166196