1998 (3) TMI 244

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.... Shri R Victor Thiagaraj, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The assessee is aggrieved by the Order-in-Appeal No. 61/96, dated 19-6-1996 passed by the Collector of Central Excise, Bangalore, confirming the Order-in-Original No. 3/95, dated 10-1-1995 passed by the Assistant Collector, Bangalore. 2. The appellant, engaged in the manufacture ....

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....(a) of Section XVI of the Tariff the governing sub-heading would be 8448.00. Ld. Counsel submitted that this decision is to be followed even though neither side in this case set up the Chapter Heading 8448. The answer of Shri Victor Thiagaraj, SDR is that Cots cannot be regarded as Tubes simpliciter, that Cots are Tubes on which various processes are carried out and therefore cannot any longer be ....

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....cification and sizes and thereafter bevelling or spiral grooving is made. In the light of this description there can be no controversy that Cots are essentially Tubes and since the material is Synthetic Rubber they are Synthetic Rubber Cots. Shri Victor Thiagaraj, SDR referred to the contention of revenue in Inarco Ltd. that because of cutting, and bevelling etc. Cots can no longer be regarded as ....

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....6 and pleaded Ch. 8448 and Shri H.K. Bhatnagar, Vice President upheld this later stand of the department and the ld. Third Member agreed with the view taken by ld. Vice-President. In other words the real contest was between Headings 4009 and 8448. The decision is clearly an authority for the position that Cots do not fall under Heading 4016. This means that but for Chapter 84 Cots would fall under....