TaxTMI 
TaxTMI 
2001 (3) TMI 368
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...., SDR, for the Respondent. [Order per : S.S. Sekhon, Member(T)]. - This appeal has been filed against the classification of the product "Rubber Expansion Joint" under Heading 4009.92 by the lower authorities and not under 4016.92 as claimed by the appellants. 2. We have heard both sides and considered the matter and find - (a) The entity under classification dispute is called "Rubbe....
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.... for carrying out the process at much cheaper expenditure......" A plain reading of the above would indicate to us that the entity under classification conveys liquids through it, functions as a special designed article to save the pipeline from vibrations and therefore to be a fitting for the tube, pipes, etc. We are reinforced in our view by the subsequent sentence recorded as submission of the....
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....nts, elbows, flanges)" While alternate claimed entry 4076.92 reads 'Other Articles of vulcanised rubber other than hard rubber.' Since we find that Tubes with or without fittings would be classified under 4009, "fittings" by themselves would also be classified under 4009 as the alternative classification under 4016.92 is a residuary entry of 4016. A specific entry mentioning and covering "joints ....
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....ints from temperature fluctuations, induce us to conclude that the entity is "essentially designed for fitting on pipe joints". Therefore, the plea of appellant relying upon following HSN notes under 4016 - "(a) Pump rotors and moulds; other articles for technical uses (including parts and accessories of machines and appliances of Section XVI and of instruments and apparatus of Chapter 90)." wil....