- (1.) This is an appeal against the judgment and order of the Customs, Excise and Gold (Control) Appellate tribunal relating to the classification of what are known as rice rubber rolls. These are rubber sheets wrapped on malleable steel shells by a wrapping machine. After removal from the wrapping machine, they are cured in a hydraulic press and then vulcanised in open steam vulcanisers. They are then cut to the required lengths. The rice rubber rolls are used in the rice milling industry for shelling rice. They are fitted onto such machinery, utilising their hollow spaces for that purpose.
(2.) The assessee contended that the rice rubber rolls manufactured by it should be classified under Tariff Item 40. 09 which deals with "tubes, pipes and hoses of vulcanised rubber, other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) ". It is pointed out by the learned counsel for the assessee that Item 40. 09 includes tubes, pipes and hoses "designed to perform the function of conveying air, gas or liquid" (4009.92 as also "other" tubes, pipes and hoses (4009.99. It is submitted that Item 40. 09 is the most specific heading applicable to rice rubber rolls.
(3.) The Revenue contends that rice rubber rolls fall under Item 40. 16 which deals with "other articles of vulcanised rubber other than hard rubber", and the contention of the Revenue was accepted by the tribunal in the order under appeal.;