2000 (5) TMI 284

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....he Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue in dispute in this case is the classification of products such as Sanforizing Endless rubber belts, Flat endless rubber belts and endless printing rubber blankets - whether under Chapter Heading 84.51 (first two products) and 84.43 (third product), as parts of textile machinery as claimed by the assessee or under....

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..... The products in dispute are articles of unhardened vulcanised rubber and, therefore, irrespective of the fact that they are required in textile industries as an essential part of textile machine or machinery, they will be excluded from Chapter 84 of the Schedule to the CETA 1985. Chapter Heading 40.16 covers other articles of vulcanised rubber other than hardened rubber and, therefore, the produ....