C. Ex. - Classification of 'rubber rolls' used in Rice Mill - Clarification regarding

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....artment of Revenue) Central Board of Excise & Customs, New Delhi Subject : C. Ex. - Classification of 'rubber rolls' used in Rice Mill - Clarification regarding. 1. A doubt has been raised as to whether "rubber rolls" used in Rice Mill would merit classification under Heading 40.16 as "other articles of vulcanised rubber" or under Heading 84.37 as "machinery used in the milling industry".....

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....ately be classifiable under Sub-heading 4016.99 of CET. 3. The matter has been further examined in the Board's office. As observed by the Tariff Conference Note 2 providing for classification of parts is subject to Note 1(a) of Section-XVI which excludes 'other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, or unhardened vulcanised rubbe....