Specific tariff classification for rubber retreading material prevails over residuary entry under Chapter 40.

Tariff classification of rubber retreading material depended on whether the goods were more specifically covered as plates, sheets and strips for resoling, repairing or retreading rubber tyres, or as other articles of vulcanized rubber. The Court read Note 9 of Chapter 40 and Rule 3(a) of the Interpretation Rules to hold that the specific entry prevails over the residuary heading. It also distinguished goods that are merely surface worked from goods further worked, finding the manufacturing process consistent with the specific retreading entry. The goods were therefore classified under sub-heading 4008.21, not 4016.99, and the exemption applied.

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Issues: Whether the impugned goods were classifiable under sub-heading 4008.21 as plates, sheets and strips for resoling, repairing or retreading rubber tyres, or under sub-heading 4016.99 as other articles of vulcanized rubber.

Analysis: The classification turned on the proper reading of Note 9 of Chapter 40 of the Central Excise Tariff Act, 1985 and the distinction between goods that are merely surface worked and goods that are further worked. The manufacturing process showed extrusion followed by placement in a dye and pressing in a hydraulic press to obtain the final retreading material. On this interpretation, the specific tariff entry for plates, sheets and strips used for resoling, repairing or retreading rubber tyres was held to be more appropriate than the residuary heading for other articles of vulcanized rubber. Rule 3(a) of the Interpretation Rules reinforced preference for the most specific description.

Conclusion: The goods were held classifiable under sub-heading 4008.21 and not under sub-heading 4016.99, and the assessee was entitled to the exemption.

Ratio Decidendi: Where a tariff item gives the more specific description of goods, it prevails over a general residuary entry, and a process amounting only to surface working does not take the goods out of the specific classification unless they are further worked.

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