Tariff classification of vulcanised rubber goods under Chapter Heading 4016.19 prevailed over Heading 86.07 on prior ruling similarity.

Unhardened vulcanised rubber articles were considered in a tariff classification dispute between Heading 86.07 and Chapter Heading 4016.19 of the Central Excise Tariff Act. The Tribunal relied on an earlier ruling on similar goods, which had treated vulcanised rubber products other than hardened rubber as falling under Chapter Heading 4016.19. Because the manufactured goods were materially similar to those already considered, the contrary classification in the impugned order was not sustainable. The goods were accordingly classified under Chapter Heading 4016.19 and not under Heading 86.07, with the assessee succeeding.

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Issues: Whether articles of unhardened vulcanised rubber were classifiable under Heading 86.07 or under Chapter Heading 4016.19 of the Central Excise Tariff Act.

Analysis: The classification dispute turned on the nature of the goods manufactured by the appellant. The Tribunal noted that an earlier decision concerning similar goods had already held that vulcanised rubber products other than hardened rubber fell under Chapter Heading 4016.19. In view of that prior determination and the material similarity of the goods, the contrary classification adopted in the impugned order could not be sustained.

Conclusion: The goods were held classifiable under Chapter Heading 4016.19 of the Central Excise Tariff Act and not under Heading 86.07, and the assessee succeeded.

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