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TMI Blog2016 (6) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 125 - SUPREME COURT OF INDIA] while determining classification thereof under CTH 40169990. - The switchover to 8 digit classification has no direct impact in applying the section notes. - Decided in favor of revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... r technical uses, of vulcanised rubber other than hard rubber (heading 4016);" 3. The above issue in a different shape was before the Tribunal earlier where classification was in dispute within Chapter 40 in Kohinoor Rubber Mills - 1993 (67) ELT 816 (Tribunal). This was affirmed by Hon'ble Supreme Court in 1997 (92) ELT 36 (S.C.). 4. On the aforesaid background assessee's contention is that the Excise Notification No. 12/12 - CE dated 17.03.2012, granted exemption from Additional duty of customs to the goods imported by the appellant since that falls under Chapter 84 and the goods imported shall most particularly fall under CTH 84379020 as machinery parts of rice mill. 5. Revenue on the other hand says that the Ld. Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been classified under Chapter 84. Chapter 84, however, fell within Section XVI of the Tariff and Section Note 1(a) stated that Section XVI did not cover articles of the kind used in machinery or unhardened vulcanised rubber (Item 40.16). Accordingly, rice rubber rolls were found to be correctly classifiable under Heading 40.16. This view was strengthened by the Explanatory Note at Serial No. 9 under Item 40.16 of the Harmonized Commodity description and Coding System (HSN), upon which the present excise tariff is based. That Explanatory Note states that Heading 40.16 includes other articles for technical uses including parts and accessories of machines and appliances falling under, amongst others, Section XVI." 9. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ris he held that the product will not fall under the said sub-heading. We find that the exclusion made by the above said note is . Other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber . (heading 4016). The impugned goods fall under this category by their nature and function. Hence, the exclusion shall operate. The distinction sought to be made by ld. Commissioner (Appeals) against the application of Board's clarification dated 11.01.1990 is also not sustainable. The switchover to 8 digit classification has no direct impact in applying the section notes. 12. For the aforesaid reasoning, Revenue appeals are allowed. 13. In view of disposal of both the appeals of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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