1997 (2) TMI 125

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..... and Gold (Control) Appellate Tribunal relating to the classification of what are known as rice rubber rolls. These are rubber sheets wrapped on malleable steel shells by a wrapping machine. After removal from the wrapping machine, they are cured in a hydraulic press and then vulcanised in open steam vulcanisers. They are then cut to the required lengths. The rice rubber rolls are used in the rice .....

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..... s with "other articles of vlucanised rubber other than hard rubber", and the contention of the Revenue was accepted by the Tribunal in the order under appeal. 4.It is true that at different times the Tribunal and the Excise authorities have taken different views on the classification of rice rubber rolls, including the view propounded by learned counsel for the assessee. 5.What is of assistance .....

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..... xplanatory Note states that Heading 40.16 includes "other articles for technical uses including parts and accessories of machines and appliances" falling under, amongst others, Section XVI. 6.Item 40.09 does include tubes, pipes and hoses which are not designed to perform the function of conveying air, gas or liquid, but, having regard to the construction of rice rubber rolls and the use for whic .....

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