9911796707
TMI Blog1993 (9) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... orber etc. and other parts. They had been filing classification list w.e.f. 13-5-1986 and declaring these goods as classifiable under sub-heading 4017.00 and declared in the classification list as Articles of synthetic vulcanised rubber (other than Hardened Rubber, claiming benefit of the Notification No. 216/86-C.E., dated 2-4-1986. In the classification list w.e.f. 16-4-1987, the goods had been classified under sub-heading 4016.19. The department issued show cause notice dated 18/20-7-1989 to the appellants on the ground that the goods are classifiable under chapter sub-heading No. 87.08 w.e.f. 1-4-1989 as motor vehicle parts at 20% ad valorem Short levy demand of Rs. 1,09,944.23 under Rule 9(2) read with Section 11A of Central Excises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed before, has sent the report of the Chemical Examiner dated 31-5-1993 which reads as follows : Each of the five samples is in the form of black coloured rubber article (three bushes, one washer and one pad). Each is composed of synthetic rubber, natural rubber, carbon black, sulphur, zinc oxide and other organic compound. Each is vulcanised rubber other than hard rubber. 7. Now the question is as to which of the completing entry is proper for the purpose of classification. The respective heading reads as follows : 40.16 (Other articles of vulcanised rubber other than hard rubber) - Articles of materials of Heading No. 40.08 4016.11 60% of cellular rubber 4016.19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the expression of parts and parts and accessories. The Chemical Examiner s report clearly states that the goods are vulcanised rubber other than hard rubber . Therefore, the controversy is put to rest by this report and the classification under sub-heading 4016.19 as claimed by the appellants, cannot be disputed. 8. The Board by the Circular No. 12/89-CX. 4, dated 4-4-1989 have also clarified that oil seals wholly of rubber, or where rubber is predominant or gives essential character would be appropriately classifiable under Heading 40.16 and not under Chapter 87. Likewise by Circular No. 27/88-CX. 3, dated 1-11-1988, they have clarified that vulcanised (other than hardened) non-cellular rubber profiles with metal inser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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