1998 (3) TMI 389 - AT - Central Excise

Summary

Issues:
Classification of "corrugated sheets of rubber 12" x 6".

Analysis:
The case involved the classification of "corrugated sheets of rubber 12" x 6" under the Customs Tariff Act. The appellants initially claimed classification under Tariff Heading 40.08 and Tariff sub-heading 4008.29. However, the Assistant Collector raised doubts and initiated proceedings. The Assistant Collector, after considering the tariff descriptions and Explanatory Notes, concluded that the goods fell under Heading 40.08 (sub-heading 4008.29) and not 40.14. The Collector (Appeals) later reversed this decision, emphasizing that the goods were corrugated solely for facilitating fluid flow during surgery. The appellant argued that the goods were not specifically treated as hygienic or pharmaceutical goods and had other uses, such as decorative purposes.

In the appeal before the Tribunal, the appellants contended that the goods did not receive the same treatment as hygienic or pharmaceutical goods, and their use for preventing blood splatter did not automatically classify them as such. The respondent argued that the goods were specifically cut to size for a particular use, preventing blood flow during surgery, indicating their hygienic nature. The respondent also highlighted evidence showing the sale of similar goods to a company dealing in surgical products.

The Tribunal carefully considered both parties' arguments and noted that the rubber sheets were cut to size, indicating they were articles of rubber. The Tribunal referred to Chapter Note 9 of Chapter 40, which clarified the classification of plates, sheets, and strips. It observed that primary forms of rubber were classified under specific headings, and in this case, the goods fell under Heading 40.14 based on the appellants' admission in the classification list and the lack of evidence supporting other classifications. The Tribunal also applied Rule 3(c) to resolve the classification dispute, ultimately classifying the goods under Heading 40.14 due to its later occurrence in the numerical order.

Therefore, the Tribunal dismissed the appeal, affirming the classification of the "corrugated sheets of rubber 12" x 6" under Heading 40.14 based on the evidence and legal provisions analyzed during the proceedings.