1997 (9) TMI 269

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....DR, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the levy of CV Duty in case of rubber blankets which have been imported for the printing industry and carried no metal hooks attached to it. The appellants have sought for the classification for CV Duty purposes under Tariff Heading 4008. The plea is that in the absence of any evidence tha....

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....use" condition of the blankets for printing purpose and for that reason he has held that the goods could not be classified under Tariff Heading 4008. We observe that Chapter Note 9 to Chapter 40 reads as under : 9. In Headings Nos. 40.01, 40.02, 40.03, 40.05, and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric ....

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....an article and, therefore, the same will come out of the purview of the Tariff Heading 4008. This position is contrary to the Chapter Note 9 to Chapter 40 which clearly envisages that even if the rubber sheets are simply cut and have the character of an article, the same would remain to be classified under Tariff Heading 4008. The learned lower authority has not appreciated the position with refer....