9911796707
TMI Blog1983 (6) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-6-1983, no one represented the appellants. The appellants letter dated nil, received on 27-6-1983, was brought to our notice in which the appellants have requested that their appeal may be decided on the basis of their revision application (which on transfer to this Tribunal has been taken up as the subject appeal). The Bench, therefore, decided to take up the merits of the case. 2. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rubber used on machinery from the purview of that section. 4. We have carefully considered the matter. It is not in dispute that the goods were made of synthetic rubber and that they were a part of the carding machine. The appellants plea to assess the goods under the heading relating to carding machines proceeds on the assumption that all parts of machinery have to be assessed under the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces or for other industrial purposes, of un-hardened vulcanized rubber (for example, washers) are excluded from the scope of Section XVI (which encompasses all machinery chapters) and are to be assessed under Heading 40.05/16. Section notes and chapter notes are a part of the Customs Tariff and they determine the scope of the respective chapters and headings. In view of the specific provision mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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