Circular No. 27/88-CX.3 Dated 7-11-1988

Classification of vulcanised (other than hardened) non-cellular rubber profiles with metal inserts (when metal is inserted at the time of extrusion itself) - Whether under sub-heading No. 4008.29 or under sub-heading No. 4016.19 of the C.E.T. - Doubts regarding.- A doubt had been raised as to whether vulcanised (other than hardened) non-cellular rubber profiles with metal inserts (when metal is inserted at the time of extrusion itself) would be classifiable under sub-heading No. 4008.29 or under Sub-Heading No. 4016.19 of the C.E.T. It has been represented that Central Excise authorities in certain Collectorates are seeking to classify the above-mentioned goods by contending that such goods are ‘further worked’ as per Chapter Note 9 of Chapter 40.

The matter has been examined. It would appear from a perusal of Chapter Note 9 of Chapter 40 that the said note does not apply to ‘profile shapes’ classifiable under Heading No. 40.08. Moreover, if metal is inserted at the time of extrusion itself before the completion of manufacture of the rubber profiles in question, such goods cannot be called ‘further worked’ since insertion of metal is not taking place after the completion of manufacture of the rubber profiles in question. In this connection, attention is also invited to the definition of rubber profile shapes as given in the H.S.N. Explanatory Notes at p. 590 of the H.S.N. Besides, the matter has also been got examined in consultation with the Deputy Chief Chemist, C.R.C.L. New Delhi who is also of the view that the goods in question would be appropriately classifiable under sub-heading No. 4008.29.

Accordingly, it is clarified that vulcanised (other than hardened) non-cellular rubber profiles with metal inserts (when metal is inserted at the time of extrusion itself) would be appropriately classifiable under sub-heading No. 4008.29 of the C.E.T.

The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably informed. All pending assessments may be finalised on the above basis.

[F. No. 99/19/88-CX.3]