1997 (2) TMI 125 - SC - Central Excise

Summary

The Supreme Court upheld the classification of rice rubber rolls under Tariff Item 40.16, "other articles of vulcanised rubber," instead of Item 40.09. The decision was based on a consensus reached by a conference of Collectors of Central Excise and supported by the Harmonized Commodity description and Coding System. The appeal was dismissed with no costs.