1993 (9) TMI 205

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....SDR, for the Respondent. [Order per : S.D. Mohile, Member (T)]. - The issue involved in this appeal is whether the products rubber roll and rubber brakes which are admittedly parts of rice and Dal Mill Machinery are classifiable under sub-heading No. 4017/4016 as held by the Collector (Appeals). It has been contended on behalf of the appellants that these are classifiable under sub-heading 4009....

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....o. 374-375/92-C, dated 16-12-1992 in A. No. E/1669-70/92-C [since reported in 1993 (67) E.L.T. 816 (Tri.)] holding that the rubber rolls are not classifiable as rubber pipes and tubes and are classifiable under residuary sub-heading 4016.99. 3. Considered. As pointed out by the learned SDR that the classification issue regarding rubber rolls is covered against the assessee vide the Tribunal's dec....