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TMI Blog1998 (3) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... pharmaceutical rubber goods were classified by them under Tariff Heading 40.14. Goods under Serial No. 2 of the list namely, mats, moulded industrial components and bushings were classified under Heading 40.16 (sub heading 4016.91). But in respect of the impugned goods (in dispute), heading claimed as stated earlier, was 40.08 (sub-heading 4008.29). The appellants also stated in remarks column of that list as follows : sheets designed as medical and surgical goods. 2.2 Since a doubt was felt by the Assistant Collector about classification of the aforesaid goods, a p.h. was given to the representative of the appellant herein. He stated that in the earlier classification list of 1987, these goods were classified under the same sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no such treatment has been given to the rubber sheets under consideration. Merely because, the goods are used for avoiding splattering of the blood on the operation table, these goods do not become hygienic or pharmaceutical goods. The goods are rubber sheets in running length. They have other uses, such as decorative uses. 3.1 Ld. JDR Shri S.N. Ghosh, opposing the contention of the appellants in their appeal memo, submits that the appellants are retracting now from their own admission, made (in remark column) while submitting the classification list, as already extracted. It is also clear from the said list that the appellants are manufacturing other hygienic pharmaceutical goods such as blood transfusion corks washers, vaccine plugs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas advanced from both sides. We observe that the instant goods i.e. rubber sheets 12" x 6" are clearly articles of rubber having been cut to size, as the dimensions of the sheet indicates. The appellants are obviously incorrect when they plead that the rubber sheets are in running length. But this fact by itself does not eliminate the classification of the goods in Heading 40.08 in view of Note No. 9 of Chapter 40. We reproduce the same: 9. In Heading Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions `plates , `sheets and `strips apply only to plates, sheets and strip and to block of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to adduce any evidence in support of classification under Heading 40.14 because of the admission by the appellant in the classification list as referred to above in para 2.1. 4.4 Even if it is held that description of Heading 40.08 is also fully satisfied if it is read with Chapter Note 9, then we have to bring in aid the provisions of Rule 3(c) which reads as follows :- (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. As rightly pointed out above by the ld. JDR, since Heading 40.14 occurs later than Heading 40.08 out of the two disputed headings, we classify the goods under Heading 40.14. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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