1993 (4) TMI 138

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.... Bill of Entry No. 33891 dated 29-8-1992 and sought clearance under Chapter Heading 4008.29 read with Customs Notification No. 192/80 at Basic Duty 40% + 45% Auxiliary Duty and Nil C.V. Duty. However, the Assistant Collector (ACC) rejected the said claim of the respondents and classified the subject goods under Heading 40.16 by observing as follows :- "The subject goods are 'Rubber blankets' with metal brackets attached on both the sides. The issue under dispute is whether these are correctly classifiable under Heading 4008.29 of Customs Tariff or under Heading 40.16 of Central Excise Tariff as articles of rubber. The lower authority's observation that 'chapter Heading 40.08 covers plates, sheets and strips having cross sectional dimensi....

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....heets have been subjected to a process which could be treated as further work having been carried out on the rubber sheets and, therefore, according to him, the subject goods were correctly classifiable under Heading 40.16. To lend support to the arguments, he also referred to Note 9 to Chapter 40 of CET and also cited the case of M/s. Kerala Books and Publication Society v. Collector of Customs, 1992 (61) E.L.T. 686. In reply, while supporting the impugned Order, Shri Vishwanath, learned counsel, cited the case of Susha Electronics Industries v. Collector of Customs and Central Excise, 1989 (39) E.L.T. 585, wherein it was held that, as per the definition given in the policy, for the purpose of Import Policy, consumer goods will mean consum....

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....r heading 40.08 and those having a cross-section not exceeding 5mm would not fall under heading 40.08. Cross-section means transverse section of an object and in the case of a flat object in cross-section is only the thickness of the item. Secondly, the edges at both ends are covered with aluminium bars making it gaining an identity as an article of rubber. Hence, the goods are correctly classifiable under heading 40.16 and not under Heading 40.08." However, on appeal, the Collector (Appeals) set aside the said Order of the Assistant Collector inter alia observing that Heading 40.08 includes even sheets which are cut to size, printed or otherwise surface worked, whether or not having the character of articles. Hence the subject goods whi....