https://www.taxtmi.com/caselaws?id=166197 Rubber aprons made of synthetic rubber, though used as parts of a carding machine, were classifiable under the rubber heading rather than the machinery heading. Section notes and chapter notes govern tariff classification, and Note 1(a) to Section XVI specifically excludes articles of un-hardened vulcanized rubber used on machinery or for industrial purposes from Section XVI. That specific exclusion prevailed over the general rule for machinery parts, so the aprons were correctly assessed under Heading 40.05/16(1). en-us Thu, 30 Jun 1983 00:00:00 +0530 Thu, 28 Aug 2014 15:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166197 Rubber aprons made of synthetic rubber, though used as parts of a carding machine, were classifiable under the rubber heading rather than the machinery heading. Section notes and chapter notes govern tariff classification, and Note 1(a) to Section XVI specifically excludes articles of un-hardened vulcanized rubber used on machinery or for industrial purposes from Section XVI. That specific exclusion prevailed over the general rule for machinery parts, so the aprons were correctly assessed under Heading 40.05/16(1). Case-Laws Customs Thu, 30 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166197