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TMI Blog2024 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... - SUPREME COURT] . Relevant portions of the Hon ble Apex Court s Order in holding the classification under 4016 of the CTH. As observed by the Hon ble Apex Court what supplements the aforesaid classification is the Explanatory Note at serial number 9 under Item 40.16 of the Harmonized Commodity description and Coding System (HSN), as also noted by the Hon ble Apex Court in its order. While it is not disputed that parts of rice mill machinery are incorporated under CTH 84379020, however, by virtue of the relevant Chapter Notes and Section Notes as referred above and in accordance with Rule 1 of the General Rules for the Interpretation of the Tariff Schedule, of the import tariff schedule, it is undeniable that the imported goods merit classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection TAM No. CRA/TKD/257/2012-13/1166 dated 14.02.2013, the appellants were issued show cause notice dated 01.03.2013 proposing the classification of the said goods under Heading 4016 9990 and demanding differential duty of Rs.5,52,709/- under Section 28 of the Customs Act along with applicable interest under Section 28AB of the Act. The impugned show cause notice was confirmed by the adjudicating authority and upheld by Commissioner (Appeals). 3. The appellants are in appeal against the aforesaid order of reclassification under the CTH as indicated above and claim for differential duty along with interest. It is the submission of the learned Advocate Ms. Jyotika Sharma for the appellants, that there has been no mis-classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for technical uses including parts and accessories of machines and appliances falling under, amongst others, Section XVI . The appellant submits that the Hon ble Apex Court in the matter was concerned with Rubber Rollers without fitments whereas in their own case the goods were specifically designed as components of the Rice Mill having a drum shaped aluminum core with flanges and slots for fixing the unit to the shaft of a pneumatic de-husking machine with a layer of rubber wrapped on the aluminum core. They submit that same was also confirmed during the examination of the goods by the assigned Chartered Engineer. It is therefore their case that in view of the specific shape and size of the imported goods, they were fit to perform speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016); (b) (c) . . . 7. Reading thereof clearly suggests that the said section does not cover articles of a kind used in machinery of vulcanized rubber which appropriately merit classification under CTH 4016. The question therefore now remains whether the imported goods were of vulcanized rubber or otherwise. It is observed that the Chartered Engineer Certificate as submitted by the appellants indicates that the imported goods were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to invite attention to CTH 40.16, which reads as under: 40.16 Other articles of vulcanised rubber other than hard rubber. 4016.10 - Of cellular rubber - Other: 4016.91 -- Floor coverings and mats 4016.92 -- Erasers 4016.93 -- Gaskets, washers and other seals 4016.94 -- Boat or dock fenders, whether or not inflatable 4016.95 -- Other inflatable articles 4016.99 -- Other This heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters. The heading includes: (1) Articles of cellular rubber. (2) . (3) ... (4) .. (5) .. (6) .. (7) . (8) . (9) Pump rotors and moulds, rubber liners for milking machines; taps, cocks, valves and similar appliances, oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Section XVI did not cover articles of the kind used in machinery or unhardened vulcanized 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. 6. Item 40.09 does include tubes, pipes and hoses which are not designed to perform the function of conveying air, gas or liquid, but, having regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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