2017 (5) TMI 512

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....ed that the appellant was engaged in the manufacture of pre cured tread rubber strips . After studying the process of manufacture, the department took the view that the product which emerges as a result of the process undertaken in the appellant s unit was pre cured tread rubber strips classifiable under 4008.21 of the CETA, 1985. Since this tariff heading was not entitled to the benefit of SSI Notification No.1/93-CE dated 28.2.1993, the original authority confirmed the duty demand amounting Rs. 1,69,455/- along with penalty of an equal amount. Certain goods, which were seized, were also ordered for confiscation and allowed to be redeemed on payment of redemption fine of Rs. 2000/-. When appeal was filed before Commissioner (A), he upheld ....

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....hapter Note 9 to Chapter 40. As per the amendment carried out in 1990, the sub heading 4008.21 has been expanded to include the impugned goods. Since the demand in the present case is for the period subsequent to this amendment, he submitted that the goods will be rightly classifiable under 4008.21 as has been held by the Tribunal in several cases including Panamid Treads vs. CCE, Trichy: 1999 (108) ELT 469 (T) and Elgi Tyres vs. CCE: 2002 (147) ELT 1285 (Tri.-Chennai). 5. From the records of the case, we find that in the process carried out in the appellant s factory, tread rubber classifiable under 4006.10 is procured and subject to the process of vulcanization to obtain tread rubber strips commonly known as pre-cured thread. To decide c....

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....ding 4016 is a General Residuary Heading which covers other articles of vulcanized rubber other than hard rubber . Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the impugned goods are classifiable under 4008.21. Since this particular tariff subheading is excluded from the purview of SSI Notification No.1/93, we come to the conclusion that the appellant will not be entitled to the benefit of SSI exemption during the relevant period. 5.2 Before we finalize the matter, it is also necessary to consider the competing case laws cited by both sides. In the case of Raj Rubber Industries cited by the appellant, we note that between the two sub headings, the classification of pre-cured tread rubbe....