https://www.taxtmi.com/caselaws?id=166198 Composite imported blankets used in textile printing machinery were classified by essential character under Rule 3(b) of the Customs Tariff Rules. The goods were made of rubber and textile fabric, but the rubber component provided the resiliency, cushioning and printing function, while the textile layers served only as reinforcement; they were therefore treated as articles of rubber. The claimed textile heading was rejected because the goods were not primarily textile in nature, and the machinery-parts classification also failed because Note 1(a) to Section XVI excludes articles of unhardened vulcanized rubber used on machinery. The alternative reliance on Chapter 40 notes was likewise rejected, and the rubber heading applied. en-us Sat, 02 Jul 1983 00:00:00 +0530 Thu, 28 Aug 2014 15:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166198 Composite imported blankets used in textile printing machinery were classified by essential character under Rule 3(b) of the Customs Tariff Rules. The goods were made of rubber and textile fabric, but the rubber component provided the resiliency, cushioning and printing function, while the textile layers served only as reinforcement; they were therefore treated as articles of rubber. The claimed textile heading was rejected because the goods were not primarily textile in nature, and the machinery-parts classification also failed because Note 1(a) to Section XVI excludes articles of unhardened vulcanized rubber used on machinery. The alternative reliance on Chapter 40 notes was likewise rejected, and the rubber heading applied. Case-Laws Customs Sat, 02 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166198