Tariff classification of rubber cement: product made from vulcanised rubber could not fall under unvulcanised compounded rubber heading.

Tariff classification of rubber cement depended on the product's composition and the character of the raw material used in manufacture. Because the input had already been classified by the Revenue as vulcanised rubber, the product could not be treated as unvulcanised compounded rubber falling under Tariff Entry 40.05, which was confined to unvulcanised goods in primary forms. The Tribunal's classification under Chapter 35 was therefore not shown to be erroneous, and the Revenue's challenge to classification under Tariff Entry 40.05 failed.

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Issues: Whether the product "rubber cement" or "black vulcanising cement" was correctly classifiable under Tariff Entry 40.05, or under Tariff Item 35.01 prior to 10 February 1987 and Tariff Item 35.06 thereafter.

Analysis: The dispute turned on the nature of the product and the character of the raw material used in its manufacture. The material used as input had itself been classified by the Revenue as vulcanised rubber under Tariff Entry 40.08. Tariff Entry 40.05 applied to compounded rubber, unvulcanised, in primary forms. Chapter Note 3 to Chapter 40 explained the scope of "primary forms", but that could not assist the Revenue because the product was manufactured from vulcanised rubber. A product made from vulcanised rubber could not, on that undisputed position, be treated as unvulcanised compounded rubber. The Tribunal's classification under Chapter 35 was therefore not shown to be erroneous.

Conclusion: The product was not classifiable under Tariff Entry 40.05 and the Revenue's appeal on classification failed.

Final Conclusion: The dismissal of the appeals left undisturbed the Tribunal's classification of the product under Chapter 35 and rejected the Revenue's claim to classification under Tariff Entry 40.05.

Ratio Decidendi: For tariff classification, the character of the goods as manufactured cannot be treated as falling within a heading for unvulcanised compounded rubber when the undisputed raw material is vulcanised rubber and the applicable tariff entry is confined to unvulcanised goods in primary forms.

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