2003 (12) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ive, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This is a Revenue's appeal against the order of the Commissioner (Appeals) who held that self-amalgamating tapes and semi-conducting tapes imported under two bills of entry are classifiable under chapter sub-heading 4005.10 of the Schedule to the Customs Tariff Act and are therefore freely importable. He rejected the lower autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n as they are freely importable. 3. The Revenue files this appeal against the said order. The grounds of appeal are that Heading 40.05 of CTA, 1975 reads as "compounded rubber, unvulcanised in primary form or in plates, sheets or strips". The arrangement of sub-headings of Heading 40.05 clearly shows that sub-heading 4005.91 covers plates, sheets and strips whereas earlier sub-headings refer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4005.10. Other plates, sheets and strips are covered under sub-heading 4005.91. It is clear from the literature of the supplier that the goods in question are covered with carbon black and are adhesive in nature. To rule out classification under sub-heading 4005.10, it has to be first established that the imported goods are not compounded with carbon black. The Revenue has failed to do so either b....