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TMI Blog2017 (5) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Note 9 supports the above view. On the other hand, we find that the Heading 4016 is a General Residuary Heading which covers other articles of vulcanized rubber other than hard rubber. Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the impugned goods are classifiable under 4008.21. Since this particular tariff subheading is excluded from the purview of SSI Notification No.1/93, we come to the conclusion that the appellant will not be entitled to the benefit of SSI exemption during the relevant period. Extended period of limitation - Held that: - in respect of the same assessee, there have been earlier proceedings in which the process of manufacture and the classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed before Commissioner (A), he upheld the order of the original authority. Hence the present appeal. 2. With the above background, we heard Shri N. Anand, learned advocate for the appellant and Dr. J. Harish, learned DR for the Revenue. 3. The learned counsel submitted on behalf of the appellant that the goods, which are described as, pre cured tread will not be classifiable under 4008.21 as has been ordered by the authorities below. He submitted that they will be rightly classifiable under 4016 as other articles of vulcanised rubber other than hard rubber . He brought to our notice that the classification of such goods, which were used for retreading of tyres, was clarified by the Board way back as can be seen from the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps commonly known as pre-cured thread. To decide classification of the item, we reproduce below the two competing tariff entries. 40.08 Plates, blocks, sheets, strip, rods, and profile shapes of vulcanized rubber other than hard rubber 4008.21 Plates, Sheets and strip, for resoling or repairing or retreading rubber tyres. 40.16 Other articles of vulcanized rubber other than hard 4016.99 Other 5. The relevant Chapter Note 9 to Chapter 40 is also reproduced below: 9. In headings Nos.40.01, 40.02, 40.03, 40.05 and 40.08, except as otherwise provided, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter, it is also necessary to consider the competing case laws cited by both sides. In the case of Raj Rubber Industries cited by the appellant, we note that between the two sub headings, the classification of pre-cured tread rubber has been decided under 4016.99. It is also pertinent to note that the conclusion has been reached after considering the CBEC Circular suggesting classification under 4016.99. However, the decision appears to have been made without considering the amendments made to Chapter Note 9 to Chapter 40. Since the CBEC Circular relates to the period prior to the amendment. We are of the view that after amendment to Chapter Note 9, the case law cited by the Revenue in the case of Elgi Tyres and Treads vs. CCE, Trichy: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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