Physical form governs rubber tariff classification, and a square sheet cannot be treated as a profile shape under the residual heading.

Classification of tube repairing compound depended on its actual physical form. The product was found to be a square sheet of unvulcanised rubber, not a profile shape or other article covered by Heading 40.06. On that basis, Heading 40.06 was held inapplicable and the product fell under Heading 40.05. As a result, the exemption under Notification No. 8/99-C.E. was not available because it applied only to the correct tariff classification.

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Issues: Classification of the product known as Tube Repairing Compound under Heading 40.05 or Heading 40.06 of the Central Excise Tariff Act, and the consequential availability of the exemption under Notification No. 8/99-C.E.

Analysis: The product was examined physically and visually. On the sample produced, the product was found to be in the form of a square sheet and not in a profile shape. Heading 40.06 applies to other forms and articles of unvulcanised rubber such as rods, tubes, profile shapes, discs and rings, whereas Heading 40.05 covers compounded rubber in primary forms or sheets other than those described in Heading 40.06. Since the product was not a profile shape, the classification adopted by the lower authorities under Heading 40.06 was held to be erroneous. Once the product was held classifiable under Heading 40.05, the exemption attached to the notification could not be extended.

Conclusion: The product was correctly classifiable under Heading 40.05 and not under Heading 40.06, and the benefit of Notification No. 8/99-C.E. was not available. The Revenue succeeded.

Ratio Decidendi: Classification under the tariff must follow the product's actual physical form, and a square sheet of unvulcanised rubber cannot be treated as a profile shape for placement under the residual heading meant for other forms and articles.

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