TaxTMI 
TaxTMI 
1998 (3) TMI 389
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....y them. Various articles described collectively as "pharmaceutical rubber goods" were classified by them under Tariff Heading 40.14. Goods under Serial No. 2 of the list namely, mats, moulded industrial components and bushings were classified under Heading 40.16 (sub heading 4016.91). But in respect of the impugned goods (in dispute), heading claimed as stated earlier, was 40.08 (sub-heading 4008.29). The appellants also stated in remarks column of that list as follows : "sheets designed as medical and surgical goods." 2.2 Since a doubt was felt by the Assistant Collector about classification of the aforesaid goods, a p.h. was given to the representative of the appellant herein. He stated that in the earlier classification list of 198....
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...., the appellant has stated that unlike hygienic and pharmaceut- ical goods, no such treatment has been given to the rubber sheets under consideration. Merely because, the goods are used for avoiding splattering of the blood on the operation table, these goods do not become hygienic or pharmaceutical goods. The goods are rubber sheets in running length. They have other uses, such as decorative uses. 3.1 Ld. JDR Shri S.N. Ghosh, opposing the contention of the appellants in their appeal memo, submits that the appellants are retracting now from their own admission, made (in remark column) while submitting the classification list, as already extracted. It is also clear from the said list that the appellants are manufacturing other hygienic....
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....sified the goods under Heading 40.14. 4.1 We have carefully considered the pleas advanced from both sides. We observe that the instant goods i.e. rubber sheets 12" x 6" are clearly articles of rubber having been cut to size, as the dimensions of the sheet indicates. The appellants are obviously incorrect when they plead that the rubber sheets are in running length. But this fact by itself does not eliminate the classification of the goods in Heading 40.08 in view of Note No. 9 of Chapter 40. We reproduce the same: 9. In Heading Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions `plates', `sheets' and `strips' apply only to plates, sheets and strip and to block of regular geometric shape, uncut or simply cut to rectangula....