https://www.taxtmi.com/caselaws?id=329154 Rice milling rubber rollers and paddy dehusking rubber rollers were treated as articles of vulcanised rubber used in machinery, so Section Note 1(a) to Section XVI directed their exclusion from Chapter 84 and classification under CTH 40169990. The earlier Supreme Court ruling on rice rubber rolls was treated as controlling, while the later Tribunal view was distinguished as sub silentio and factually different. A subsequent exemption notification did not alter the settled tariff position, and the change to eight-digit tariff classification had no effect on the section note. The classification claim under CTH 84379020 therefore failed, leaving the dispute resolved in favour of Revenue. en-us Fri, 10 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329154 Rice milling rubber rollers and paddy dehusking rubber rollers were treated as articles of vulcanised rubber used in machinery, so Section Note 1(a) to Section XVI directed their exclusion from Chapter 84 and classification under CTH 40169990. The earlier Supreme Court ruling on rice rubber rolls was treated as controlling, while the later Tribunal view was distinguished as sub silentio and factually different. A subsequent exemption notification did not alter the settled tariff position, and the change to eight-digit tariff classification had no effect on the section note. The classification claim under CTH 84379020 therefore failed, leaving the dispute resolved in favour of Revenue. Case-Laws Customs Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329154