Rubber classification dispute resolved in favour of Heading 4016 for vulcanised, ready-to-use mats, not unvulcanised sheets.

Exported rubber goods were held to be vulcanised and in ready-to-use mat form, based on test reports and a Rubber Board report, so they fell under Heading 4016 as vulcanised rubber articles and mats. Heading 4005 applies only to compounded unvulcanised rubber in primary form or in plates, sheets or strips, and Chapter Note 9 excludes articles cut to shape or further worked from that heading. The goods' definite shape, even edges and embossing supported classification under Heading 4016. An earlier decision on DEPB eligibility was found irrelevant to the customs classification issue, and the specific description rule favoured the department's classification.

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Issues: Whether the exported rubber goods were correctly classifiable under Heading 4005 as compounded unvulcanised rubber sheets or under Heading 4016 as vulcanised rubber articles and mats.

Analysis: The goods were found to be vulcanised on the basis of the test reports and the Rubber Board report. Heading 4005 covers only compounded rubber in unvulcanised form in primary forms or in plates, sheets or strips, and Chapter Note 9 excludes articles cut to shape or further worked from that heading. The record also showed that the goods were in ready-to-use form as mats, with definite shape, even edges and embossing, which supported classification under Heading 4016. The reliance placed on the earlier decision concerning DEPB eligibility did not govern the present customs classification dispute, and the rule of specific description supported the department's classification.

Conclusion: The classification under Heading 4016 was upheld and the assessee's claim for classification under Heading 4005 was rejected.

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