C. Ex. - Classification of 'rubber rolls' used in Rice Mill - Clarification regarding - Central Excise - 2/90-CX.3

C. Ex. - Classification of 'rubber rolls' used in Rice Mill - Clarification regarding Circular No. 2/90-CX.3 Dated 11-1-1990 [From F. No. 112(31)/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : C. Ex. - Classification of 'rubber rolls' used in Rice Mill - Clarification regarding. 1. A doubt has been raised as to whether "rubber rolls" used in Rice Mill would merit classification under Heading 40.16 as "other articles of vulcanised rubber" or under Heading 84.37 as "machinery used in the milling industry". 2. The matter was discussed in the West Zone Tariff cum General Conference of Collectors of Central Excise held at Nagpur on 16th and 17th November, 1989. It was reported before the Conference that the rubber rolls are rubber pipes composed of unhardened vulcanised synthetic rubber with a layer of metallic wire mesh or perforated sheets as reinforcement. They are used to separate husk from paddy in Rice Milling Industry. The Conference considered Note 2 to Section-XVI which provides for classification of parts and observed that the Note 2 is subject to Note 1. Having regard to the fact that Note 1 (a) to Section-XVI provides for exclusion of replacement components from the purview of Chapters 84 and 85, the Conference arrived at the decision that the rubber rolls would be more appropriately be classifiable under Sub-heading 4016.99 of CET. 3. The matter has been further examined in the Board's office. As observed by the Tariff Conference Note 2 providing for classification of parts is subject to Note 1(a) of Section-XVI which excludes 'other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, or unhardened vulcanised rubber (Heading 40.16)' from the purview of Section-XVI. Further, the view that articles of rubber, which are in turn parts of machines and appliances of Section-XVI are excluded from that Section, is strengthened by the Explanatory Note at S. No. (9) under Heading 40.16 of HSN as per which that Heading includes'other articles for technical uses (including parts and accessories of machines and appliances of Section 16 and of instruments and apparatus of Chapter 90'. 4. In view of the foregoing, the board accepts the decision arrived at by the Conference and accordingly it is viewed that the rubber rolls would appear to merit classification under Heading 40.16 as "other articles of vulcanised rubber". 5. Field formations and trade interests may be informed suitably.