Tariff classification of rubber sheets for footwear turns on intended use, not proof of actual end use in every clearance.

Vulcanised non-cellular rubber sheets intended for footwear soles and heels were discussed in the context of tariff classification between Heading 4008.21 and residual Heading 4008.29. The tariff description was treated as referring to the intended or ordinary use of goods of that kind, not proof of actual end use in every clearance. Requiring the manufacturer to establish actual use for each sale, especially where goods pass through traders, was considered impractical and inconsistent with the entry. On the stated facts, most goods were in fact used in footwear manufacture and no alternative use was shown, supporting classification under Heading 4008.21.

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Issues: Whether vulcanised non-cellular rubber sheets manufactured for use in footwear soles and heels were classifiable under Heading 4008.21 or under Heading 4008.29 of the Central Excise Tariff Act, 1985.

Analysis: Heading 4008.21 describes plates, blocks, sheets and strip of vulcanised non-cellular rubber used in the manufacture of soles, heels or soles and heels combined for footwear, while Heading 4008.29 covers the residual category. The condition in the description was held to refer to the intended or ordinary use of the goods, that is, goods of a kind used for the specified purpose, and not to proof of actual end use in every individual clearance. Requiring the manufacturer to establish actual use in each sale, especially where goods move through traders, was found to be impractical and contrary to the tariff entry. The record also showed that in the majority of cases the goods were in fact used for footwear manufacture, and the Revenue had not shown any alternative use.

Conclusion: The goods were held classifiable under Heading 4008.21 and not Heading 4008.29, and the assessee succeeded on the classification issue.

Ratio Decidendi: Where a tariff entry describes goods as used for a specified purpose, the classification depends on the intended or ordinary use of goods of that kind, not on proof of actual end use in every individual clearance unless the tariff expressly makes end use a condition.

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