9911796707
TMI Blog1988 (2) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985 (CET, for short) as ordered by the Assistant Collector of Central Excise, Coimbatore, by his order dated 16-10-1986. Though the submissions as regards the heading of the tariff schedule under which the goods are to be classified have been put forth differently at different points of time, the facts, insofar as they are relevant for the determination of the proper classification, not being in dispute, the question of classification becomes essentially one of law and, therefore, the fact that different submissions were made before the lower authorities and now before us would not come in the way of the appellants urging before us now what, according to them, should be the correct classification. 2. The undisputed fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olves in the solvent and forms a uniform solution. Thereafter this solution is discharged into a 25 litre container and dispatched. The solution is used for tyre retreading process." 4. Shri V. Sridharan, Advocate, represented the appellants during the hearing on 8-1-1988 and Shri V. Lakshmikumaran, Advocate, on 14-1-1988. Smt. D. Saxena, Sr. D.R., represented the respondent Collector on both occasions. 5. Though Shri Sridharan had initially submitted that the process of manufacture followed by the appellants resulting in the subject product did not amount to a process of manufacture as contemplated in Section 2(f) of the Central Excises and Salt Act, and that, therefore, the product was not excisable, Shri Lakshmikumaran, on the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct, has been classified by the Central Excise authorities under sub-heading 4008.29 of Heading No. 40.08. The Sr. D.R. states that there is no knowing whether the classification of the raw material, namely, cement compound was correctly made or not, though she has not pointed out any basis for the doubt. On the other hand, Shri Lakshmikumaran points out that the classification of the cement compound cannot be called into question in these proceedings. In any event, the classification of raw material is not the subject of the dispute before us. The department has not chosen to assert that the classification was incorrect. We have, therefore, to proceed on the state of affairs as disclosed by the record, namely, that the cement compound was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quid and restrict the deformation of the rubber. The product obtained by the appellants from ETTL is admittedly soluble in S.B.P. spirits. This raises a doubt as to whether the rubber compound is indeed vulcanised rubber because if it is, it would not be readily soluble in solvents. But this circumstance need not detain us from proceeding to determine the appropriate classification of the subject rubber cement or black vulcanising cement. We shall, for this purpose, assume that the choice has to be made between Headings No. 40.05 (as the department would have it) and the headings in Chapter 35 as urged by the appellants. 9. Sub-heading No. 3501.90 under Heading No. 35.01 reads Albu-minoidal substances; modified starches; glues; enzymes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Co-operation Council, Brussels, which description and system form the basis of the nomenclature in the schedule to the Central Excise Tariff Act, 1985, are of considerable help and persuasive value in this regard though they have no statutory force. The Schedule, as it existed till it was amended on 10-2-1987, had only one heading in Chapter 35 ( Albuminoidal Substances; Modified Starches; Glues; Enzymes ) which tallied with the title of Chapter 35 of the Brussels Nomenclature (which is also the title of the Chapter 35 of the Schedule of the Central Excise Tariff Act, 1985). With the amendment on 10-2-1987, the description of the headings in Chapter 35 of the Brussels Nomenclature were almost wholly adopted (at the four digit le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35.06 of the CET (reproduced earlier), there is no corresponding description. The subject product, as seen from its composition, contains rubber in solution in an organic solvent, sulphur (a vulcanising agent), fillers and resin. Its 000000use is admittedly as an adhesive- in retreading of tyres. There can, therefore, be no doubt that the correct classification of the product is as a prepared adhesive or glue in Chapter 35 of the Central Excise Tariff Schedule. 12. In the above view of the matter, it is not necessary to consider the alternative claim for classification under Heading No. 40.15. 13. In the result we allow the appeal, set aside the orders of the lower authorities and direct that the product rubber cement or black vulca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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