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of <h1>Tribunal classifies rubber goods under Customs Tariff, rejecting appeal on classification dispute.</h1> <h3>COMMISSIONER OF CUSTOMS, COCHIN Versus RUBBERTEX</h3> The Tribunal upheld the Revenue's appeal in a case concerning the classification of exported items under the Customs Tariff. The dispute centered on ... Rubber sheets vis-a-vis rubber mats - Classification of export goods Issues:Classification of exported items under Customs Tariff - Rubber mats vs. rubber compounded sheets.Analysis:The appeal was filed by the Revenue against the Order-in-Appeal passed by the Commissioner of Customs (Appeals), Cochin, regarding the correct classification of items exported by the respondents. The dispute revolved around whether the items were rubber mats or rubber compounded sheets under the Customs Tariff. The respondents argued that the items were rubber compounded sheets, while the department classified them as rubber mats under Chapter 4016, which the respondents strongly contested.The Revenue challenged the decision of the Commissioner (Appeals) based on various grounds. They argued that the Commissioner's reliance on a judgment of the Hon'ble High Court regarding DEPB benefits was not applicable to the classification issue under the Customs Tariff. They contended that the exported goods, being rubber mats, should not have been classified under headings 4005 and 4008 as they were cut to size and further worked, contrary to the provisions of Chapter Note 9 of Chapter 40.Moreover, the Revenue highlighted that the rubber mats were vulcanized, making them ineligible for classification under Heading 4005, which pertains to unvulcanized rubber. They also cited a previous tribunal order that classified vulcanized rubber articles under 4016.19 of the Central Excise Tariff, supporting the classification of the exported goods as per Heading 4016 of the Customs Tariff.Additionally, the Revenue argued that under Heading 4016, the specific description of 'Floor covering and mats' covered the exported rubber mats under tariff item 40169100. They emphasized the principle that the most specific description in tariff headings should be preferred for classification. The Revenue contended that the issue of DEPB eligibility was separate from the Customs classification, and the Commissioner (Appeals) erred in relying on the High Court judgment in this context.The Commissioner (Appeals) had observed that the goods were vulcanized rubber mats based on the chemical examiner's report, which indicated a change in classification from 4005 to 4016 due to vulcanization. The Commissioner also noted that the Rubber Board's technical officer confirmed the goods as vulcanized rubber sheets, further supporting the classification as rubber mats under Chapter 4016.In their detailed analysis, the Tribunal found that the goods were indeed vulcanized, making them ineligible for classification under Heading 4005. They agreed with the Original Authority's decision, emphasizing that the High Court's judgment did not address the Customs classification issue. Therefore, the Tribunal upheld the decision in favor of the Revenue, allowing their appeals.
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