Tariff classification of unhardened vulcanised rubber belts and blankets excludes them from textile machinery headings.

Articles made of unhardened vulcanised rubber remained classifiable under Heading 40.16, because Section XVI expressly excludes such goods under Note 1(a) to the Central Excise Tariff Act, 1985. Their use in textile machinery did not change the tariff position, as classification depended on the nature of the goods rather than their end use. Note 2(d) of Chapter 40 did not apply because it concerns hard rubber, not unhardened vulcanised rubber. The goods were therefore classifiable under sub-heading 4016.99 and not as parts of textile machinery under Chapters 84.51 or 84.43.

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Issues: Whether the goods, namely Sanforizing Endless rubber belts, Flat endless rubber belts, and endless printing rubber blankets, were classifiable as parts of textile machinery under Chapter Heading 84.51 and 84.43 or under CET Sub-heading 4016.99 as articles of unhardened vulcanised rubber.

Analysis: The products were found to be manufactured from unhardened vulcanised rubber. Under Note 1(a) to Section XVI of the Central Excise Tariff Act, 1985, Section XVI does not cover articles of unhardened vulcanised rubber falling under Heading 40.16. Their use in textile machinery did not alter their tariff classification, because classification had to follow the nature of the goods and the tariff exclusion applicable to unhardened vulcanised rubber. Note 2(d) of Chapter 40 was held inapplicable since it concerns hard rubber and not unhardened vulcanised rubber.

Conclusion: The goods were correctly classifiable under Heading 40.16, with the appropriate sub-heading 4016.99, and not under Chapter Heading 84.51 or 84.43.

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