TMI Blog1998 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice U.L. Bhat, President]. The assessee is aggrieved by the Order-in-Appeal No. 61/96, dated 19-6-1996 passed by the Collector of Central Excise, Bangalore, confirming the Order-in-Original No. 3/95, dated 10-1-1995 passed by the Assistant Collector, Bangalore. 2. The appellant, engaged in the manufacture of Synthetic Rubber Cots (un-hardened Rubber) for use in auxiliary Textile machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that this decision is to be followed even though neither side in this case set up the Chapter Heading 8448. The answer of Shri Victor Thiagaraj, SDR is that Cots cannot be regarded as Tubes simpliciter, that Cots are Tubes on which various processes are carried out and therefore cannot any longer be regarded as Tubes and would fall under the residuary Heading 40.16 as any other articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description there can be no controversy that Cots are essentially Tubes and since the material is Synthetic Rubber they are Synthetic Rubber Cots. Shri Victor Thiagaraj, SDR referred to the contention of revenue in Inarco Ltd. that because of cutting, and bevelling etc. Cots can no longer be regarded as Tubes and must be regarded as distinct products. This contention has been answered in the very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department and the ld. Third Member agreed with the view taken by ld. Vice-President. In other words the real contest was between Headings 4009 and 8448. The decision is clearly an authority for the position that Cots do not fall under Heading 4016. This means that but for Chapter 84 Cots would fall under Heading 4009. Chapter Note 1(a) of Section XVI states, among other things, that the Section d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration in that decision. The case did not relate to Tubes falling under sub-heading 4009. In this view this decision cannot be of any assistance to us in resolving the present controversy. 6. Following the decision in Inarco Ltd. - 1997 (90) E.L.T. 104 (Tribunal) we hold that article in question viz. Cots fall under sub-heading 8448.00. This shall be treated as approved classification. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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