Classification of 'Oil Seals' - Clarification regarding - Central Excise - 12/89

Classification of 'Oil Seals' - Clarification regarding Circular No. 12/89 Dated 4-4-1989 [From F. No. 156/11/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of 'Oil Seals' - Clarification regarding. A doubt has been raised regarding the correct classification of oil seals whether as motor vehicle parts under Chapter 87 or as 'other articles of vulcanized rubber other than hardened rubber' under heading 40.16. 2. The issue has been examined. Note 2 to Section VII specifically excludes articles of vulcanized rubber other than hard rubber (Heading 40.17). Accordingly, and also in view of HSN Explanatory Notes to Heading 4016, articles of rubber regardless of being motor-vehicle parts would be covered by chapter 40. The Board is therefore of the view that oil seals made wholly of rubber, or where rubber is predominant or gives essential character in terms of Rules of Interpretation, would be appropriately classifiable under Heading 4016. 3. Field formations may be informed accordingly.