Rubber edge-cuttings classification and excisability dispute sent back for fresh adjudication and hearing

Edge-cuttings of transmission and conveyor beltings were disputed as classifiable either as strips of non-cellular rubber under CET sub-heading 4008.29 or as waste, parings and scrap of rubber under sub-heading 4004.00, with excisability also in issue. The matter was treated as covered by an earlier bench order in the same line of appeals, which had required the adjudicating authority to examine afresh the plea that the edge-cuttings were not excisable. Consistently, the case was remanded for de novo adjudication after granting the appellants a reasonable opportunity of personal hearing.

---

---

Issues: Whether the edge-cuttings of transmission and conveyor beltings were classifiable as strips of non-cellular rubber under CET sub-heading 4008.29 or as waste, parings and scrap of rubber under CET sub-heading 4004.00, and whether the matter required remand for fresh consideration of excisability.

Analysis: The dispute was treated as covered by an earlier bench order in the same line of appeals. The earlier order noted that the appellants had raised the legal plea that the edge-cuttings were not excisable and that the point had to be examined afresh by the adjudicating authority in light of that submission. Consistent with that approach, the present matters were sent back for de novo adjudication after giving the appellants a reasonable opportunity of personal hearing.

Outcome: The matters were remanded to the jurisdictional Assistant Commissioner for fresh decision.

---