https://www.taxtmi.com/caselaws?id=44533 Rice rubber rolls used in rice milling machinery were held to fall under Tariff Item 40.16 as other articles of vulcanised rubber, not under Tariff Item 40.09 for tubes, pipes and hoses. Their construction as rubber sheets wrapped on steel shells, cured and cut to length showed they were designed for machinery use rather than for conveying air, gas or liquid. The classification was supported by the relevant section note excluding articles used in machinery from Section XVI, a collectors' conference circular, and the HSN explanatory note for Heading 40.16. The Tribunal's classification was therefore consistent with the tariff scheme. en-us Thu, 20 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 18:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44533 Rice rubber rolls used in rice milling machinery were held to fall under Tariff Item 40.16 as other articles of vulcanised rubber, not under Tariff Item 40.09 for tubes, pipes and hoses. Their construction as rubber sheets wrapped on steel shells, cured and cut to length showed they were designed for machinery use rather than for conveying air, gas or liquid. The classification was supported by the relevant section note excluding articles used in machinery from Section XVI, a collectors' conference circular, and the HSN explanatory note for Heading 40.16. The Tribunal's classification was therefore consistent with the tariff scheme. Case-Laws Central Excise Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44533