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Clarification regarding Central Excise classification/ excisability of
football panel kits
Circular
No. 140
dated 8th August 1995
Doubts
have been expressed about the classification/ excisability of football panel
kits as to whether suck kits are classifiable under chapter 95 as "toys,
games and sports requisites" or Chapter sub-heading 4016.19 as articles of
vulcanised rubber.
2.
In this regard it has been represented that football panel kits are
unstitched part of inflatable balls and are used exclusively in the manufacture
of footballs/ volley balls/ inflatable balls and that there is no other use of
the same Accordingly these are classifiable under Chapter 95 as "toys,
games and sports requisites".
3.
The matter has been examined in the Board. The process of manufacture of
the said panel kits involves, firstly, the mixing of raw rubber with various
chemicals on the mixing mills. The compound so formed in then spread over
canvas-cloth pieces, which are rectangular in shape. The said rectangular pieces
of sheets are thereafter screen-printed and are then vulcanised in the press.
After vulcanising these sheets are cut into hexagonal/ pentagonal pieces,
depending upon shape of the final product. Each one of these panels is also pre-
punched with holes on all sides to enable stitches to stitch the panels together
to bring final product for footballs/ volleyballs and other inflatable balls,
into existence. Specified numbers of such pieces are called kits. Such rubber
kits are sold as well as consumed captivity in the manufacture of footballs/
volleyballs.
4.
As per Chapter Note 3 to Chapter 95, parts and accessories, which are
suitable for use solely, or principally with articles of Chapter 95 are to be
classified with these articles. As per description above, panel kits, through
made of vulcanised rubber, are suitable for use solely or principally with
articles of Chapter 95 i.e. footballs/ volley balls etc. falling under Chapter
heading 95.06 of Central Excise Tariff Act, 1985 and are to be classified with
those articles. The Board is therefore, of the view that panel kits
appropriately merit classification under Chapter heading 95.06 of CETA, 1985 as
articles and equipments for general physical exercise etc.
5.
Trade and field formations may be advised accordingly.
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