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TMI Blog2008 (7) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri P.A. Augustian, Advocate, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 505/2007 dated 23-11-2007 and Order-in-Appeal No. 508/2007 dated 26-11-2007 passed by the Commissioner of Customs (Appeals), Cochin. The parties have filed the Cross Objections also. 2. Shri P.A. Augustian, learned advocate 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 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute is regarding classification of the export product, i.e. rubber mats, under the Customs Tariff, which was not at all an issue considered by the Hon'ble High Court. Hence the ratio of the judgment of the Hon'ble Court cannot be applied to the present case. The order of Commissioner (Appeals), relying on the judgment of the Hon'ble High Court of Kerala, is therefore not legal and proper and requires 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 squa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Rubco v. Commissioner of Central Excise, Delhi II, mentioned at 2002 (142) E.L.T. 387 (Tri-Delhi) has held that vulcanized rubber articles are to be classified under 4016.19 of the Central Excise Tariff. The ratio of this order applies squarely to the subject case and the exported goods have to be classified under the heading 4016 of the Customs tariff. The order of Commissioner (Appeals) 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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no difference in the reports issued by the Chemical Examiner during the years 2004 and 2005 to justify a change in classification from 4005 or 4008 to 4016. This is far from the truth. The report given in the year 2004 states that, "The sample is in the form of a cut piece of black rubber article (thick sheet). It is made of cut rubber compound containing inorganic filters". And that 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 beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unded rubber in primary forms or in plates, sheets of strip." By his own admission and the technical advice of Rubber board, it is established that goods exported do not fall under Chapter 4005. The sample produced by the exporter, has been examined by me in detail. They are vulcanized rubber compound in black colour with definite sizes and edges of even shape. The thickness of the item is evenly uniform. 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 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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