TaxTMI 
TaxTMI 
1990 (11) TMI 249
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....evenue has classified this product under tariff heading 4005.00 but has denied the benefit of the Notification No. 175/86, dated 1-3-1986 and has directed the appellants in the case of Sealtite Industries to clear the goods by paying OED in terms of Notification No. 377/86, dated 29-7-1986 and also confirmed a demand of Rs.1,25,692.58. The Collector (Appeals), Bombay has confirmed the order passed by the Assistant Collector in Order-in-Original No. FI/77/87 by his impugned order in Appeal No.PPM-421/B-I-231/88, dated 19-8-1988. 2. In Appeal No. E/984/89-C, the Revenue has been aggrieved with the impugned order passed by the Collector (Appeals), Bombay by which he has upheld the assessee's contention that the product sealant is used for t....
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....s have submitted in the first two appeals that on the basis of this report, the said product was classified in tariff item No. 68 till 28-2-1986. They have submitted that the said product is used for lining the tops and bottoms of cans and drums, while the same are manufactured, to give an air tight effect to prevent leaks. The compound is applied to the tops and bottoms of the cans/drums while they are being joined to the body, in order to seal all holes and leaks. 5. The appellants in the first two appeals have submitted that the product is correctly classifiable under sub-heading 3214.00, in view of the description given in the said sub-heading read with the Explanatory Note (2) and (11) below heading 3214 of the Harmonised System. Th....
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....LLS FLOORS, CEILINGS OR THE LIKE." ''4005.00 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP." The Tariff Item 3214 refers to Caulking compounds and other mastics while sub-heading 4005.00 refers to compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. Shri Gopal Prasad, learned Consultant submitted that the product in question is caulking compound and can also be referred to as mastic. The function of the product is also for the purpose of sealing the cans and drums manufactured by the assessee. The definition of mastic appears at page 647 of the Condensed Chemical Dictionary Tenth Edition Revised by Gessner G. Hawley which is noted below: - "(1) A solid, resinous exuda....
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....he meaning of the word mastic as referred to above clearly suggests that the product is a "caulking compound and other mastics" appearing in sub-heading 3214.00 of the tariff. 8. In the case of M/s. ELGI Polytex Ltd., Coimbatore v. Collector of Central Excise, Coimbatore as reported in 1988 (34) E.L.T. 404 (Tribunal), the products "rubber cement or black vulcanising cement" came up for consideration under sub-heading No. 4005 and 4017. The product had ingredients of natural rubber and rubber compound to the extent of 6.6% and 11.00% respectively. The balance was sulphur, solvent and contents of carbon black, stearic acid, zinc oxide, filler and accelerators in the case of rubber cement and in the case of black vulcanising cement, the oth....