Tariff classification of precured tread rubber shifted to Heading 4008.21 after amendment to Chapter 40 notes.

Precured tread rubber in rolls and sheets was examined for classification under the Central Excise Tariff. An earlier view had placed such goods under Heading 4016.99 based on the Board's clarification, but the later amendment to Note 9 to Chapter 40 changed the position. On that amended basis, the Tribunal stated that the goods fell within sub-heading 4008.21. The classification issue was therefore resolved in favour of Heading 4008.21, and the appeals failed.

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Issues: Whether precured tread rubber in rolls and sheets form was classifiable under sub-heading 4016.99 or under sub-heading 4008.21 of the Central Excise Tariff.

Analysis: The dispute turned on the tariff entry applicable to precured tread rubber. The Tribunal noted that an earlier decision had held such goods to be classifiable under Heading 4016.99 in the light of the Board's clarification. It further noted that, after the amendment to Note 9 to Chapter 40 of the Tariff, the goods fell within Heading 4008.21.

Conclusion: The goods were classifiable under sub-heading 4008.21, and the appeals failed.

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