TaxTMI 
TaxTMI 
1992 (3) TMI 189
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.... ply with bars'. They filed bill of entry for classification under Chapter Heading 4008.21 of CET and claimed benefit of Notification No. 192/80 dated 26-9-1980. The same was cleared by the Customs House. However, a short levy demand notice dated 5-6-1990 was issued for reclassification of the item under Heading 4016.19 of C.E.T. for levy of CV duty as the item had end fittings (bars) and is stated to be in ready for fitment condition. The appellants vide their reply dated 4-8-1990, contended that the item is in the form of rectangular rubber sheets. The provisions of the bars at the end does not make it anything other than a rectangular rubber sheet. The bars are provided mainly to protect the ends of the rubber sheets to ensure proper fit....
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....0/89. In this case also, a short levy demand notice dated 27-6-1990 for reclassification under Heading 4016.99 of C.E.T. for CV duty @ 15%. Their claim was rejected by both the lower authorities. 5. We have heard Sh. Kunhi Krishnan, learned Consultant for the appellant and Sh. L.N. Murthy learned DR for the Revenue. It is contended by the learned Consultant that the imported item is a special rubber sheet and a counter sheet with an aluminium gripper fixed on it. This aluminium gripper is known as 'L' bars or 'Z' bars. The blankets are without fittings. The counter sheet is only to protect the blankets. The aluminium grippers (L Bars) on the rubber blankets are only to protect the edges from, smudging, as precision at the edges are very es....
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.... in 'wood working' the item should not be considered as an article of Rubber. Referring to the words 'otherwise' in Note 9 of Chapter 40, he contended that the term 'otherwise' should be considered as ejusdemgeneris and relied on its interpretation as appearing in the ruling Sakthi Pipes Ltd., Madras v. Collector of Customs, Madras [1990 (47) E.L.T. 675 (Tri.) = 1990 (29) ECR 478]. 6. Sh. L.N. Murthy, learned DR contended that Note 9 of Chapter 40 of C.E.T. was quite clear and that the fact that metal strips were fixed at the edges of the item would mean that the rubber sheets have been subjected to a process and could be treated as further work being carried out on the rubber sheets and hence the item was no longer a rubber sheet but an a....
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....as a result be excluded under Heading 40.08 as contemplated per Note 9 of Chapter Heading 40. The learned Asstt. Collector has relied on Note 9 of Chapter 40 and has held that as the imported items are fitted with metal bars at the end, they are not mere sheets of rectangular shape and hence would not fall under Heading 4008. The learned Collector has confirmed the said findings and has held that the fact that metal strips are fixed at the two edges of the rubber sheets mean that the rubber sheets have been subjected to a process which could be treated as 'further worked' having been carried out on the rubber sheets and held therefore, to be classifiable under 4016.19 'Other'. 9. As can be seen from the exclusion clause of Note 9 (supra), ....
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....he common understanding of the article having been imported as a spare part for Web offset printing press is sufficient to consider it as an article. As is very clear from Note 9, Heading 4008 would not cover those plates and sheets which have been cut to a particular shape, meaning thereby, that an article has emerged from such 'cut to shape or further worked'. 10. Sh. Kunhi Krishnan had attempted to draw an analogy from the wood working and had quoted from World Book Encyclopaedia which is extracted above. The classification of the items has to be done as per the chapter note and section note and hence, this analogy would not be appropriate. The aluminium metal strips which have been fixed as end fittings, has been done with a particular....