https://www.taxtmi.com/caselaws?id=50791 Air pillows and air mattresses made from rubberised textile fabrics were held classifiable under Heading 6301.00 as made-up textile articles, not under Heading 40.16 of the Central Excise Tariff Act, 1985. The tariff scheme treated Chapter 40 as covering articles of vulcanised rubber and excluded textile articles, while goods made from rubberised textile fabrics fell within Chapter 63. On that basis, the classification under Chapter 40 was unsustainable and the duty demand based on that heading was not upheld. en-us Thu, 20 Sep 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50791 Air pillows and air mattresses made from rubberised textile fabrics were held classifiable under Heading 6301.00 as made-up textile articles, not under Heading 40.16 of the Central Excise Tariff Act, 1985. The tariff scheme treated Chapter 40 as covering articles of vulcanised rubber and excluded textile articles, while goods made from rubberised textile fabrics fell within Chapter 63. On that basis, the classification under Chapter 40 was unsustainable and the duty demand based on that heading was not upheld. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50791