Trade parlance governs tariff classification of rubber machine parts; cylindrical shape and end use did not determine heading.

Rubber rolls used in rice and dal mill machinery were classified by their trade identity, not by their cylindrical shape or machine-part use, so they fell under the residuary tariff heading for vulcanised unhardened rubber rather than Heading 4009. The same trade parlance approach applied to rubber brakes, which were not regarded in commerce as rubber blocks, strips, or profile shapes under Heading 4008, but as distinct machine components; they too were classified under the residuary heading for vulcanised unhardened rubber. The ruling emphasises that classification depends on how goods are known in trade and that end use does not alter essential tariff character.

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Issues: (i) Whether rubber rolls used as parts of rice and dal mill machinery were classifiable under Heading 4009 as tubes and pipes or under Heading 4016 as residuary articles of vulcanised unhardened rubber; and (ii) whether rubber brakes used as parts of rice and dal mill machinery were classifiable under Heading 4008 as blocks or strips or under the residuary tariff heading for vulcanised unhardened rubber.

Issue (i): Whether rubber rolls used as parts of rice and dal mill machinery were classifiable under Heading 4009 as tubes and pipes or under Heading 4016 as residuary articles of vulcanised unhardened rubber.

Analysis: The classification of rubber rolls was governed by the earlier Tribunal view that such rolls are not to be treated as rubber pipes or tubes merely because of their tubular or cylindrical shape. Their use as machine parts did not change their essential tariff character. The proper approach was classification according to the manner in which the goods are known in trade, and on that basis the rolls were not regarded as tubes and pipes.

Conclusion: The rubber rolls were classifiable under the residuary heading for vulcanised unhardened rubber and not under Heading 4009.

Issue (ii): Whether rubber brakes used as parts of rice and dal mill machinery were classifiable under Heading 4008 as blocks or strips or under the residuary tariff heading for vulcanised unhardened rubber.

Analysis: The reasoning applied to rubber rolls was held equally applicable to rubber brakes. In trade, the brakes were not known as rubber blocks, strips, or profile shapes falling within Heading 4008, but as distinct components of rice and dal mill machinery. Their tariff classification therefore followed their commercial identity rather than their use as parts.

Conclusion: The rubber brakes were also classifiable under the residuary heading for vulcanised unhardened rubber and not under Heading 4008.

Final Conclusion: The disputed goods were held to fall under the residuary excise tariff headings for vulcanised unhardened rubber, and the challenge to their classification failed.

Ratio Decidendi: Goods are to be classified according to their trade parlance identity, and machine parts do not lose their tariff character merely because of their end use or shape.

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