Classification of vulcanising solution - Regarding - Central Excise - 22/88-CX.3

Classification of vulcanising solution - Regarding Circular No. 22/88-CX.3 Dated 6-9-1988 [From F. No. 99/13/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of vulcanising solution - Regarding. A reference is invited to C.C.E., Cochin's letter C. No. IV/15/24/87 -T.N. Part I, dated 6-7-1988 on the subject mentioned above and to say that the matter has been examined. 2. The product described by you in your above-mentioned letter as 'vulcanising solution' appears to be in no way different from rubber solution, the classification of which has been clarified vide Board's letter F. No. 99/24/87-CX.3, dated 8-2-1988 . It had been clarified in that letter that, as per HSN Notes, compounded rubber of Heading No. 48.05 would cover com- pounded rubber not containing carbon black or silica, which contains sub- stances such as organic solvents, vulcanising agents etc. You have reported that vulcanising solution is a mixture of rubber, sulphur, organic solvents etc. Therefore, vulcanising solution in question appears to be nothing but a solution of rubber in organic solvents, vulcanising agents i.e. sulphur etc. This apart, such goods also cannot be classified as 'prepared adhesives of Chapter 35 even if we strictly go by the HSN Notes (pages 497-498) in question. As per such notes, only such solutions of rubber, solutions of plastics etc. could be treated as 'prepared adhesives' or 'prepared glues', which are products suitable for use as glues or adhesives and put up for retail sale as glues or adhesives not exceeding a net weight of 1 Kg. As reported by you, the goods in question appear to be captively consumed. Moreover, Your attention is invited to the instructions contained in Board's F. No. 93/20/87-CX.3, dated 28-3-1987 in respect of classification of P.V.A. Solu tion where also the criterion of sale was not adopted. 3. Because of the reasons given above, vulcanising solutions, as described by you in your above mentioned letter, would appear to be correctly classifiable under heading No. 40.05 of the new CET as compounded rubber.