1992 (3) TMI 189 - AT - Customs

Summary

Issues: Classification of imported rubber blankets under Chapter Heading 4008.21 or 4016.19 of CET.

The judgment involves two appeals concerning the classification of imported rubber blankets under Chapter Heading 4008.21 or 4016.19 of the Central Excise Tariff (CET). The first appeal (C/Appeal No. 1426/91-C) dealt with the classification of rubber blankets with metal bars at the ends, while the second appeal (C/Appcal No. 1663/91-C) involved rubber blankets with aluminium grippers fixed on them. The core issue in both cases was whether the items should be classified under Heading 4008.21 or 4016.19 of the CET.

Analysis:

In the first appeal (C/Appeal No. 1426/91-C), the appellants imported rubber blankets described as "Reeves Vulcan 714 Compressible blankets" and claimed classification under Heading 4008.21 of the CET. However, a short levy demand notice was issued for reclassification under Heading 4016.19 for levy of CV duty due to the presence of end fittings (bars). The Asstt. Collector and the Collector (Appeals) held that the rubber sheets with metal bars constituted further worked items falling under Heading 4016.19. The tribunal upheld this classification, emphasizing that the presence of metal bars indicated a process beyond mere rectangular sheets, thus justifying the classification under Heading 4016.19.

In the second appeal (C/Appcal No. 1663/91-C), the issue revolved around rubber blankets with aluminium grippers fixed on them. The appellants argued that the items were not further worked and should be classified under Heading 4008.21. However, the tribunal rejected this argument, stating that the fixing of aluminium grippers constituted further work, leading to classification under Heading 4016.19. The tribunal emphasized that the items had been prepared to specific specifications for use in printing machines, making them suitable for a particular purpose and thus falling under Heading 4016.19.

The tribunal considered Note 9 of Chapter 40 of the CET, which excludes items that have been cut to shape or further worked from certain headings. It concluded that the presence of metal bars or aluminium grippers on the rubber blankets indicated further work beyond mere sheets, justifying the classification under Heading 4016.19. The tribunal dismissed the appeals, affirming the classification under Heading 4016.19 for both cases.

In conclusion, the tribunal held that the presence of metal bars or aluminium grippers on the rubber blankets constituted further work, leading to their classification under Heading 4016.19 of the CET. The tribunal emphasized that the items had been prepared to specific specifications for use in printing machines, making them suitable for a particular purpose and thus falling under Heading 4016.19. The appeals were dismissed, upholding the classification under Heading 4016.19 in both cases.