https://www.taxtmi.com/caselaws?id=49984 Hose assembly classification turned on whether the goods were made of hardened rubber, because Chapter Note 2(d) of Chapter 40 excluded mechanical appliances of Section XVI made of hardened rubber from Chapter 40. The National Test House and the Rubber Board both reported that the samples were made of hardened rubber, and no contrary laboratory report or technical challenge was produced. Collateral material such as other manufacturers' gate passes and their classification practice was insufficient to displace the government test reports. On that basis, the hose assembly was classified under sub-heading 8431.00, and the assessee's classification was upheld. en-us Wed, 15 Mar 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49984 Hose assembly classification turned on whether the goods were made of hardened rubber, because Chapter Note 2(d) of Chapter 40 excluded mechanical appliances of Section XVI made of hardened rubber from Chapter 40. The National Test House and the Rubber Board both reported that the samples were made of hardened rubber, and no contrary laboratory report or technical challenge was produced. Collateral material such as other manufacturers' gate passes and their classification practice was insufficient to displace the government test reports. On that basis, the hose assembly was classified under sub-heading 8431.00, and the assessee's classification was upheld. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49984