1998 (6) TMI 159

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....r Heading 8607.00 as claimed by the Department and agreed to by the Collector (Appeals). 2. Appearing for the Appellants, ld. Counsel, Shri T.K. Srivastava, stated that the appellants are engaged in the manufacture of excisable goods viz, vulcanized rubber products other than hard rubber particularly of rubber and rubber to metal bonded items used as a part of Railways. Initially, appellants classified the items under Heading 4016.19 (vulcanised rubber products other than hard rubber) in their classification list submitted on 13-5-1989 which was changed to 8607.00 (Parts of Railways or Tramways Locomotive Rolling Stock) at the instance of Range Supdt. They, however, revised the classification to 4016.19 with effect from 1-4-1992 on ....

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....ng No. 86.07 and would be more appropriately classifiable under Heading 4016.19. 4. Defending the impugned order Shri R.S. Sangia, ld. JDR submitted that in the instant case the goods are clearly identifiable as parts of railway or tramway locomotives falling under Chapter 86.07. He referred to the Explanatory Notes to HSN under Section XVII under which the headings apply to such parts or accessories which comply with three conditions, namely, (i) they are not excluded in terms of Section Note (2), they are suitable for use solely or particularly with articles of Chapter 86 to 88 and (iii) they are not specifically included elsewhere in the nomenclature. 5. We have considered the submissions and have gone through the grounds....

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....ically mentioned under Heading 40.16 as residuary articles of vulcanised rubber. Still another item, vulcanied (other than hardened) non-cellular rubber profiles with metal inserts have been held classifiable under Heading 4008.29 [1989 (39) E.L.T. T5 = 1989 (20) ECR 6C]. Similarly, rubber piping and tubing have been correctly classified under 4009.92. Machine hose assembly of vulcanised unhardened rubber is again classifiable under 4009.92 [1989 (39) E.L.T. 681) (T) = 1989 (20) ECR 430]. Again, oil seals have been held to be correctly classifiable under 40.16 [1989 (41) E.L.T. T51 = 1989 (22) ECR 24C]. In support of the said classifications appellants have also relied on the various Trade Circulars issued by the C.B.E.C. as well as various....