1983 (6) TMI 186

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....lower rate under heading 84.40 on the ground that the goods were an essential part of the textile printing machine. During the hearing of the case before us on 28-6-1983, the appellants showed a sample of the subject rubber diaphragm, and explained its function with reference to the catalogue of the textile printing machine. They stated that the subject rubber diaphragm had been exclusively designed to perform a specific function in the said machine and had been given a definite shape and size for that purpose. They added that Note 3(c) to Chapter 40 of the CTA excluded "mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rubber, falling within Section XVI;" from the purview of Chapter....

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....Chapter by virtue of Note 1(a) to Section XVI of the Customs Tariff. 3. We have carefully considered the matter. It is not in dispute that the goods were made of rubber and that they were a part of the textile printing machine. The appellants' plea to assess the goods under the heading relating to textile printing machinery proceeds on the assumption that all parts of machinery have to be assessed under the appropriate machinery heading. But we find from the Customs Tariff that it contains no such golden rule of universal application. On the contrary, there are numerous section notes and chapter notes in the Tariff which specifically exclude certain parts of machinery from the scope of the machinery chapters and provide for their as....