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2019 (9) TMI 1543 - AT - Central ExciseClassification of goods - resin rubber sheet for soles and heels - to be classified under Heading No. 4008 21 10 or under Chapter sub-heading 4008 29 10? - HELD THAT:- This Tribunal in the case of Pololight Industries Ltd. v. CCE Vapi [2009 (2) TMI 493 - CESTAT, AHMEDABAD] where co-ordinate Bench of this Tribunal has already laid down a principle that if the principal use of non-cellular rubber plates, sheets and strips are in manufacture of soles, heels, or soles and heals combined for footwear, same need to be classified under specific heading which have been provided under Chapter sub-heading 4008 21. In the present case, since the goods have been confirmed to be non-cellular rubber same cannot be classified under CETH 4008 29 because of the fact that there is a specific classification of non-cellular rubber sheets under CETH 4008 21 10 - since the Senior Asstt. Director of IRMRA is not an expert person to decide classification of the product under Central Excise Tariff Act, we are of the view that the classification given by him under Central Excise Tariff Heading No. 4008 29 10 is in contradiction to the findings of the test report since the test report very categorically says that it is of non-cellular rubber in the form of sheets. These sheets as per the claim of respondent-manufacturer are primarily used in manufacture of soles, heals or soles and heals combined for footwear, the correct classification of the product as discussed above falls under CETH 4008 21 10, which have rightly been classified by the respondent-manufacturer. Appeal dismissed - decided against Revenue.
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