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TMI Blog1983 (1) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, Smt. S. Duggal, Member (J), and Shri K.L. Rekhi, Member (T)]. - Two questions are under consideration in this case. (1) whether rubber tubing of unhardened vulcanised rubber, of the size ID 6 mm x 8 mm OD, manufactured by the appellants is liable to duty under item 16A(3) of the Central Excise Tariff; and (2) if so, whether it is exempted from payment of the above duty by virtue of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea was that the subject rubber tubing should be exempted from payment of duty by virtue of Notification No. 197/67-CE as it was used as component part of railway coaches and such component part did not perform the function of conveying air, gas or liquid. 3. On behalf of the Department, Shri Tayal stated that item 16A(3) CET was very specific to cover the goods and that railway coaches being n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is, without doubt, tubing of unhardened vulcanised rubber having a uniform diameter throughout its length and in shape and appearance resembles any rubber tubing used for conveying air, gas or liquid. We also observe that the appellants themselves describe and market it as rubber tubing. The Indian Railway Standard Specification, according to which it is designed, also describes it as rubber t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption under Notification No. 197/67-CE, we find that by no stretch of imagination can glass and window shutters or, for that matter, even railway coaches be regarded as machinery articles. As the relevant entry in the Notification confines the exemption to rubber piping and tubing designed to be component parts of machinery articles (including typewriters), the said exemption cannot extend to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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