Specific tariff entry prevails for shaped latex foam sponge that retains its essential character as sponge.

Latex foam sponge moulded into bus-seat and scooter-seat shapes remained classifiable as latex foam sponge under Item 16A(1) rather than as motor vehicle parts under Item 68. The moulding process did not create a new commercially distinct article, and the shaped goods retained their essential character as sponge; the residuary entry could not prevail over the specific tariff description. The Tribunal also noted that the goods were described in the classification list as latex foam sponge with shaped uses, reinforcing their identity. Classification therefore followed the specific entry, not the residuary one.

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Issues: Whether latex foam sponge moulded into specific shapes and sizes as bus seats and scooter seats was classifiable under Item 16A(1) of the Central Excise Tariff or as motor vehicle parts under Item 68.

Analysis: The goods remained latex foam sponge despite being poured into moulds of particular shapes. The moulding process did not produce a new commercially distinct article, and the tariff item for latex foam sponge was broad enough to cover sponge articles in shaped form. The Tribunal distinguished cases where the article underwent a complete transformation and acquired a different commercial identity. Here, the shaped sponge could not straightaway be used as a motor vehicle part without further covering and finishing, so the residuary item could not be preferred over the specific tariff description. The goods were also described in the classification list as latex foam sponge with shaped uses, which confirmed their essential character.

Conclusion: The goods were correctly classifiable under Item 16A(1) and not under Item 68; the appeal was allowed.

Ratio Decidendi: Where an article continues to retain its essential character as the named tariff commodity despite being moulded into a desired shape, it must be classified under the specific entry and not under the residuary entry.

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