TMI Blog1998 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... sundaram, Member (J)]. The Revenue has preferred the above appeal against the order of the Collector of Central Excise (Appeals), Mumbai upholding the order of the Assistant Collector in which he has approved classification of rubber profile shapes manufactured by the respondents herein under CET sub-heading 4008.29 - it is the contention of the Revenue that the items in question are article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es occurring in the Tariff. The HSN at page 590 indicates that Profile shapes are obtained in the length in a single operation (generally extrusion), and they have a constant or repetitive cross-section, from one end to the other. They are classified in the heading, whether or not they are cut to length, but not cut to a length less than the greatest cross-sectional measurement. The sample produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich they are intended to be used. The question to be determined is whether, in the form in which they are cleared these are profile shapes or articles made out of profile shapes. The answers to this question has to be that they continue to be profile shapes. The appellant has rightly relied upon the Ministry s Letter No. 57/35/86-CX-2 dated 13-8-1986, which suggest classification of profile shapes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under CET sub-heading 4016.90 is that the products are used solely in the automobile industries and manufactured as per the specifications of automobile manufacturers and, therefore, are articles of rubber. This aspect has been considered by the Collector (Appeals) who has held that the items continued to be profile shapes and do not acquire the characteristics of a new article, since they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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