1996 (6) TMI 266

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..... 6.19. The two competing tariff entries are reproduced below for convenience of reference :- 40.08 Plates, blocks, sheets, strips, rods and profile shapes, of vulcanised rubber other than hardened rubber. 4008.29 Other 40.16 Other Articles of vulcanised rubber other than hardened rubber. 4016.19 Other 2. The learned DR has urged that the goods had been supplied cut to certain required size and therefore by reason of the same having been cut to specific size these would fall out of the purview of Tariff Heading 4008 read with Chapter Note 9C. In the grounds of appeal, the following have been urged :- (i) Collector (Appeals) has failed to take into considerat .....

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..... et aside. The learned DR reiterated the grounds of appeal. 3. We observe that the lower authority has analysed the position with reference to Chapter 9 and has held as under in his order : Appellants, as seen from the impugned order, have filed classification list from time to time declaring the impugned goods as strips and sheets and sought classification under 4000.29, which was duly approved. However, the Lower Authority appears to have reclassified the goods under sub-heading 4016.19 as articles or rubber on the simple ground that the appellants had declared the specific sizes of the products. In reclassifying the goods, the lower authority appears to have grossly misunderstood the Section Note 9 under Chapter 40. As per the Sect .....

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..... had only supplied the goods in the dimensions as ordered and there was no question of cutting the goods or shaping the same. There is no allegation that these goods have been further worked. 5. We have considered the pleas made by both the sides. We observe that there is no dispute that the goods were in rectangular shape. The only ground urged is that since these were cut to specific sizes these could be taken to have been cut to a definite shape and for that reason, therefore, these will go out of the purview of Tariff Entry 4008. We observe that Chapter Note 9 makes it clear that so long as the goods are in rectangular shape these will continue to fall under Heading 4008, unless it can be shown that these had been cut to definite shap .....

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