TMI Blog1997 (8) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 along with the claim for exemption under Sl. No. 3 of the table annexed to Notification No. 197/67, dated 29-8-1967. The department however, issued a show cause notice dated 26-6-1985 asking them to show cause as to why the said product be not classified under Tariff Item 68 as it then existed. On adjudication, the original authority held that in view of the process of manufacture undertaken by the appellants and that it is used as a component part of machinery, it could not at any rate be treated as piping and tubing of rubber to which sub-item (3) of Tariff Item 16A pertains. Accordingly, it was assessed under Tariff Item 68. Thereafter, a show cause notice dated 3-4-1986 for the period 16-10-1985 to February, 1986 was issued to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nayak Associates v. Union of India, reported in 1991 (55) E.L.T. 189. 4. On the main question of merits, ld. advocate, has submitted that the product is essentially a rubber pipe and tube except that it has a hollow metallic core around which the rubber sheets are wrapped by a wrapping machine. In other words, the character of pipe is not lost and the rubber content is being predominant in the present case, the product fully tallies with the description of Tariff Items 16A(3). In support of his proposition, he relies on the CEGAT s judgment in the case of Basant Rubber Factory v. CCE, Bombay, reported in 1983 (12) E.L.T. 408. In that case, submits the ld. advocate, rubber tubing was being manufactured and was being supplied to the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage, ld. JDR points out that the said Tariff Item 16A(3) pertains to pipe and tube of unhardened vulcanised rubber . Obviously, therefore, on the ratio of the Tribunal s judgment, Rice Rubber Rollers would not be covered by the said description. The other article of rubber were not covered by any other sub-items of Tariff Items 16A(3). Thus the product would be covered by Tariff Items 68 for goods not elsewhere specified . He therefore submits that the classification has been rightly made by the authorities below. At this stage, he also emphasises the process of manufacture as alleged in the show cause notice and not rebutted by the appellants, namely, that rubber sheets are wrapped around metallic hollow pipe by wrapping mach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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