1983 (6) TMI 187 - AT - Customs

Summary

The case involved the classification of rubber aprons imported by the appellants. The Department assessed the goods under Heading 40.05/16(1) of the Customs Tariff Act, but the appellants argued they should be assessed under Heading 84.38(1) as part of a carding machine. The Tribunal upheld the Department's assessment, citing Note 1(a) to Section XVI which excludes rubber articles used on machinery from machinery chapters. Therefore, the rubber aprons were to be assessed under Heading 40.05/16(1) as per the Customs Tariff. The appeal was rejected.