F. No. 99/2/92-CX.3 Dated 5-3-1992

Central Excise - Classification of Grooved Rubber Sole Plates - Forwarding of Order No. 1/92-CX.3, dated 5-3-1992 - Regarding.- M/s. All India Rubber Industries Association have represented regarding the classification of the product known as grooved rubber sole plates under Heading No. 4016.99 of the Schedule to the Central Excise Tariff Act, 1985. Grooved rubber sole plates are used exclusively by the Railways for placing between the rails and the concrete sleepers on which these rails are laid. These are manufactured by pouring synthetic/natural rubber mixed with carbon black and other rubber chemicals into single or multiple cavity moulds for vulcanisation by heating. The moulded plates emerging from moulds have attached to them flashes, consisting of extra rubber, which are cut off manually. In the case of a single cavity mould the resultant product after the flashes are removed, resembles the shape of English letter ‘H’ and cleared as such since no further cutting is required. In the case of multiple cavity mould that emerges after the flashes have been removed is a grooved rubber sole plate comprising generally of three units in the shape of English letter ‘H’ which are then separated by simple cutting along the length resulting in three grooved rubber sole plates of shape English letter ‘H’. Thus, from the manufacturing process it is observed that the said grooved rubber sole plates are designed to the profile shapes of the English letter ‘H’. Research, Designs and Standards Organisation in the Ministry of Railways who are the exclusive user of these goods have also stated that grooved rubber sole plates are designed to the profile shape of English letter ‘H’. The Board have examined the classification of these goods, keeping in view these facts.

2. And, in exercise of the powers conferred under Section 37B of the Central Excises and Salt Act, 1944 (1 of 1944), for the purpose of ensuring uniformity in the classification of excisable goods, the Central Board of Excise and Customs, hereby orders that the above-mentioned grooved rubber sole plates of vulcanised rubber other than hard rubber, and designed to and having the profile shape of the English letter ‘H’ would be appropriately classifiable under sub-heading No. 4008.29 of the Schedule to the Central Excise Tariff Act, 1985.

3. The Board further directs that a copy of this order be sent to all Principal Collector of Central Excise and Collectors of Central Excise, for being observed and followed and for being made available as required to all other persons employed in the execution of the Central Excise and Salt Act, 1944 and for issue of Trade Notices.