9911796707
TMI Blog1998 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... hiagaraj, SDR, for the Respondent. [Order per : Justice 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-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the governing sub-heading would be 8448.00. Ld. Counsel 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r bevelling or spiral grooving is made. In the light of this 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 dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Bhatnagar, Vice President upheld this later stand of the 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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 and the Section Notes of Section XVI did not arise for consideration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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