2001 (3) TMI 368 - AT - Central Excise

Summary

Issues:
Classification of the product "Rubber Expansion Joint" under Heading 4009.92 challenged by the appellants.

Analysis:
1. The entity in dispute, the "Rubber Expansion Joint," functions to control vibrations in pipelines. The joint is designed to connect two pipes, conveying liquids while preserving joint integrity from temperature changes. The entity serves as a fitting for pipes, absorbing vibrations and accommodating expansion and contraction due to temperature variations. The description confirms its classification as a joint fitting for pipes.

2. Heading 4009 covers tubes, pipes, and hoses of vulcanized rubber with or without fittings, including joints. The specific mention of joints for pipes in this heading indicates the appropriate classification for the "Rubber Expansion Joint." The alternative entry 4016.92 for articles of vulcanized rubber is generic and does not specifically address joint fittings for pipes. Hence, the classification under 4009 is upheld based on the specific nature of the entity.

3. The entity's essential function as a fitting for pipe joints, ensuring continuous flow of materials and sealing joints from temperature fluctuations, supports its classification under 4009. The appellant's reliance on technical use notes under 4016 is deemed irrelevant as the entity serves a specific purpose as a joint fitting for pipes, not as a technical machine part. The entity's design and function align with its classification under 4009.

4. The decision cited by the appellants regarding I.C. Engine Parts is deemed inapplicable to the current case involving the classification of the "Rubber Expansion Joint." The entity's classification under 4009.92 is confirmed based on its functional design and purpose as a joint fitting for pipes. The appeal challenging the classification is dismissed.

This detailed analysis highlights the functional design, specific classification headings, essential purpose, and relevance of technical use notes in determining the appropriate classification of the "Rubber Expansion Joint" under Heading 4009.92.