Central Excise - Chapter 40 - Classification of vulcanising solution - Regarding - Central Excise - 30/88-CX.3

Central Excise - Chapter 40 - Classification of vulcanising solution - Regarding Circular No. 30/88-CX.3 Dated 7-12-1988 [From F. No. 99/13/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 40 - Classification of vulcanising solution - Regarding. Attention is invited to Board's F. No. 99/13/88-CX.3 dated 6-9-1988 wherein it had been clarified that vulcanising solution would be appropriately classifiable under heading No. 40.05 of the new CET as compounded rubber. This point also came up for discussion at the South Zone Tariff-cum-General Conference of Collectors of Central Excise held at Bangalore on 4-10-1988 and 5-10-1988, the minutes of which have been circulated vide Ministry's F.No. 22/6/88-CX.1 dated 3-11-1988. The Conference recommended that, in view of CEGAT decision in the case of M/s. Elgi Polytex Limited, Coimbatore in their Order No. 88/88-D dated 2-2-1988, the Board's clarification dated 6-9-1988 should be reconsidered by the Board. 2. The matter has been examined in the Board's Office. It is found that the decision to file an appeal against the above-mentioned CEGAT Order had been taken after consulting HSN Notes and other relevant factors. It is simply not based on the sale criterion. It is one of the factors for arriving at such a decision, in brief, the decision was taken on the basis of the same line of reasoning as has been provided in Board's F. No. 99/13/88-CX.3 dated 6-9-1988 in support of classification of vulcanising solution under heading No. 40.05 of the new CET as compounded rubber. 3. In view of above, the Board's instructions contained in their F.No. 99/13/88-CX. dated 6-9-1988 regarding the classification of vulcanising solution under heading No. 40.05 of the new CET as compounded rubber are reiterated.