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TMI Blog2008 (7) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate appeared on behalf of the appellants and Shri K. Sambi Reddi, learned JDR for the Revenue. 3. We heard both sides. The issue involved in these appeals is the correct classification of the items exported by the respondents. It has been urged by the respondents that the items exported by them are only rubber compounded sheets falling under 4005 of the Customs Tariff. However, the department considered them as rubber mat and issued the adjudication order classifying the item under Chapter 4016. This is strongly challenged by the respondents. The respondents approached the Commissioner (A) and the Commissioner (A) after examining the matter set aside the original orders based on the decision of the Hon ble Kerala High Court. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res to be set aside. 3. Chapter 40 of the Customs Tariff covers Rubber and articles thereof. Chapter Note 9 states that : In headings 4001, 4002, 4003, 4005 and 4008, the expressions plates , sheets and strip apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. Thus it is clear that articles that are cut to shape or further worked will not fall under the headings 4001, 4002, 4003, 4005 and 4008. The exported items are rubber mats which are cut to size and which have been further worked, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignoring the order of the Hon ble Tribunal is not legal and proper. 6. Under the heading 4016 other articles of vulcanized rubber other than hard rubber , the tariff item 40169100 of the Customs Tariff covers Floor covering and mats . The export item, viz., rubber mats are therefore specifically covered under the tariff item 40169100. Rule 3(a) of The General Rules for the Interpretation of Import Tariff states that the heading which provides the most specific description shall be preferred to headings providing a more general description. In this case the tariff item 40169190 provides the most specific description of the export items, viz., rubber mats and hence the classification made by the Department is correct, legal and proper. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in 2005 states that : The sample is a black coloured vulcanized rubber article. It is made of rubber compound . It can be clearly seen that the report in 2005 states that the article is vulcanized whereas the report in 2004 does not make any mention of vulcanization. Hence the reason to change the classification in 2005 from 4005 to 4006 was because the report in 2005 stated that the article was vulcanized. Hence the observation of the Commissioner (Appeals) is factually incorrect. 4. The learned advocate for the respondents stated that the Customs Authorities have been classifying the item under 4005 for a very long and the test reports reminding the same, there is no reason why they should be classified under 4016. Our attention w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm. Grooves are seen made on one side and other side it is flat. All these factors compel me to arrive into a conclusion that the goods are in a ready to use condition as mats which specifically falls under Chapter 4016. Further the samples drawn by the officers were subjected for lab test which gave the result that the goods which are exported fall under goods other than rubber compound. Further, the word easy fix cowmat are embossed on the reverse side of the goods exported. By the way of making such an imprint on the reverse side, the exporter himself accepted the fact that the goods exported by him are nothing other than rubber mat. Technical Officer of Rubber Board after testing has opined that the goods in question are vulcaniz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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