https://www.taxtmi.com/caselaws?id=42764 Rubber aprons and cots cut within the factory from unhardened vulcanised rubber piping and tubing were treated as component parts of textile machinery, not mere accessories. The court held that Notification No. 197/67 applied because the goods were designed to be converted into machinery components and did not function as conveyors of air, gas, or liquid. On that footing, they were not liable to excise duty under the residuary tariff item, and the demand, penalty, revisional order, and appellate order based on that classification were unsustainable and set aside. en-us Wed, 07 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 11:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42764 Rubber aprons and cots cut within the factory from unhardened vulcanised rubber piping and tubing were treated as component parts of textile machinery, not mere accessories. The court held that Notification No. 197/67 applied because the goods were designed to be converted into machinery components and did not function as conveyors of air, gas, or liquid. On that footing, they were not liable to excise duty under the residuary tariff item, and the demand, penalty, revisional order, and appellate order based on that classification were unsustainable and set aside. Case-Laws Central Excise Wed, 07 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42764