Classification of vulcanised rubber goods cut only to rectangular size stays under Heading 4008, not Heading 4016.

Vulcanised rubber goods that were supplied in rectangular form and merely cut to required dimensions remained classifiable as plates, sheets or strips under Heading 4008 of Chapter 40. Section Note 9 treats uncut goods, or goods simply cut to rectangular shape, as falling within that heading, while excluding goods cut to a definite non-rectangular shape or further worked. Because the goods were only cut to rectangular size and there was no evidence of further working, classification under Heading 4016 as other articles of vulcanised rubber was rejected.

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Issues: Whether vulcanised rubber goods supplied in rectangular form but cut to specific sizes were classifiable under Heading 4008 as plates, sheets, strips etc. of vulcanised rubber, or under Heading 4016 as other articles of vulcanised rubber.

Analysis: Section Note 9 of Chapter 40 treats plates, sheets and strips as falling within Heading 4008 if they are uncut or simply cut to rectangular shape, whether or not they have the character of articles, but excludes goods that are otherwise cut to shape or further worked. The goods in dispute were found to be only cut to rectangular shape. Cutting them to the required dimensions did not change their basic character as sheets or strips, and there was no material to show that they had been further worked or cut to a definite non-rectangular shape.

Conclusion: The goods remained classifiable under Heading 4008 and not under Heading 4016; the Revenue's classification claim failed.

Final Conclusion: The order of the lower appellate authority was upheld and the Revenue appeal was dismissed, with the cross-objection also rejected as misconceived.

Ratio Decidendi: Under Chapter 40, goods that are merely cut to rectangular size remain classifiable as plates, sheets or strips under Heading 4008 unless they are cut to a definite shape other than rectangular or are further worked.

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