Rubber sheets with edge metal bars classified as articles of rubber after further working changed their character.

Rubber blanket sheets fitted with metal bars at the edges were treated as further worked goods, because the attachments gave them the character of articles rather than mere rubber sheets. Following an earlier ruling on rubber blankets with aluminium strips, the tariff heading for rubber sheets was held inapplicable and the goods were classifiable as articles of rubber under Heading 40.16. The classification adopted by the lower appellate authority was reversed and the original assessment restored in favour of Revenue.

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Issues: Whether rubber blanket sheets with metal bars attached to the edges were classifiable under Heading 40.08 as rubber sheets or under Heading 40.16 as articles of rubber.

Analysis: The imported goods were found to be rubber blankets with metal bars attached at the edges. The relevant chapter note and tariff structure were examined in the light of whether such attachment amounted to further working of the sheets so as to take them out of the scope of the sheet heading. The earlier decision dealing with rubber blankets having aluminium strips at the edges was followed, where such fixing was treated as further work and the goods were classified as articles of rubber. Applying the same reasoning, the attachment of metal bars gave the goods the character of articles and not mere rubber sheets.

Conclusion: The goods were correctly classifiable under Heading 40.16 and not under Heading 40.08, in favour of Revenue.

Final Conclusion: The appeal succeeded and the classification adopted by the lower appellate authority was reversed, with the original assessment restored.

Ratio Decidendi: Rubber sheets fitted with metal bars or similar attachments at the edges, when thereby further worked and acquiring the character of articles, fall outside the rubber sheet heading and are classifiable as articles of rubber.

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