9911796707
TMI Blog1983 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... kind commonly used in machinery. The Assistant Collector rejected their claim on the ground that the goods were predominantly rubber manufacture. In their appeal to the Appellate Collector, the appellants sought re-assessment of the goods under Heading 84.40 as a spare part of textile printing machinery. The Appellate Collector rejected this claim also on the ground that Note 1(a) to Section XVI of the Customs Tariff excluded articles of unhardened vulcanized rubber used on machinery. In their revision application to the Central Government (since transferred to this Tribunal and taken up as the subject appeal), the appellants pleaded that the goods were an essential part of textile printing machinery correctly falling under Heading 84.40. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bber and textile fabrics. We quote below from the catalogue and the foreign supplier s letter on record in order to get an idea of the true nature of the goods :- From the foreign supplier s letter dated 20-11-1979. The Versaprint Blankets basically consist of a carcass and an embossed rubber printing face. The carcass consists of various layers of strong cotton fabric bonded together with rubber. The carcass has excellent resiliency properties so that no distortion takes place. The printing face made with a unique synthetic rubber, is embossed to carry away the excess colour and to reduce edge flushing. The printing face, because of its special constructions, will not distort under pressure so that the embossing stay open to pick up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the scope of the machinery chapters and provide for their assessment on the basis of their material composition under other chapters. Note 2 to Section XVI which governs the classification of parts and components under various machinery headings is itself subject to the provisions of other notes which exclude certain parts and components from the scope of the machinery chapters. One such exclusion note is Note 1(a) to Section XVI which says, inter alia, that articles of a kind used on machinery, mechanical or electrical appliances or for other industrial purposes, of unhardened vulcanized rubber (for example, washers) are excluded from the scope of Section XVI (which encompasses all machinery chapters) and are to be assessed under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not entirely made of rubber, they could not fall under Chapter 40. We find no such stipulation in Chapter 40. On the contrary, Heading 40.05/16 specifically covers manufactures of natural or synthetic rubber, whether or not vulcanized or hardened, not elsewhere specified; vulcanized rubber thread and cord, whether or not textile covered and textile thread covered or impregnated with vulcanized rubber; . The appellants also made a statement before the Appellate Collector that the goods were not made of unhardened vulcanized rubber. They have not corroborated this statement. On the contrary, the foreign supplier s letter dated 20-11-1979 talks of the goods possessing excellent resiliency properties. If the goods were made of hardened rub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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