TaxTMI 
TaxTMI 
1993 (10) TMI 142
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....tion list was approved by the Assistant Collector. Thereafter, the appellants addressed a letter dated 18-8-1987 enclosing a revised classification list Sl. No. 22/86-87 seeking re-classification of product under sub-heading 4006.90 on the ground that Vaculug are extruded rubber component of required dimensions for being used in retreading industry for restoring traction to worn out tractor tyres and off the road type tyres. They pointed out that worn out lugs in these types of tyres are buffed out and vaculugs are applied and vulcanised. They also explained that vaculugs are supplied in T-shape and in various sizes using a tear resistant compound consisting of 55% rubber, 25% Carbon black and the rest is made up of rubber chemicals. The As....
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.... resistant compound and have very good greentack. This compound consists of 55% rubber, 25% carbon black and the rest 20% is made up of rubber chemicals. He stated that the product "Vaculug" was more appropriately classifiable under sub-heading 4006.90 "Others" since sub-heading 4006.10 covered only certain specified items. He contended that classification of "Vaculug" under sub-heading 4006.10 was ruled out since it was not one of the items specified under that sub-heading. 3. On behalf of the respondents, Shri Sharad Bhansali, the learned SDR reiterated the observations of the Collector (Appeals) in the impugned order and pleaded for the rejection of the appeal. 4. We have examined the records of the case and considered the submissi....
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....4 of the Interpretative Rules since it was most akin to the items of unvulcanised rubber which are specified under sub-heading 4006.10. In this regard he also referred to the notes to Heading 40.06 of HSN which are reproduced below: "40.06 - OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER. 4006.10 - "Camel-back" strips for retreading rubber tyres. 4006.90- Other This heading covers unvulcanised rubber in forms not specified in the earlier headings of this Chapter and articles of unvulcanised rubber, whether or not compounded. The heading includes: (A) Unvulcanised rubber profile shapes, for example, plates and strip o....
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.... evident that all other items of unvulcanised rubber referred to in the notes would be covered by sub-heading 4006.90. In our view the notes to Heading 40.06 of HSN do not offer any assistance in determining the classification of "Vaculug", under Central Excise Tariff. 5. It is seen that the Heading 40.06 of the Central Excise Tariff reads as "Other forms (for example, rods tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber". It is also seen that sub-Heading 4006.10 covers only the following items which have been specified therein :- "Camel back" strip tread rubber, cushion compound, cushion gum, tread gum, tread packing strips for resoling or repairing or retreading rubber tyres." It is e....