Rubber products - Profile shapes of non-cellular rubber - Classification of - Central Excise - 57/35/86-CX.2

Rubber products - Profile shapes of non-cellular rubber - Classification of Letter No. 57/35/86-CX.2 Dated 13-8-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi A doubt has been raised with regard to classification of certain rubber products as profile shapes of non-cellular rubber. 2. The matter has been examined in the Ministry. It is clarified that in the Explanatory Notes to the HSN it has been explained that "profile shapes are obtained in the length in a single operation (generally extrusion), and they have a constant repetitive cross-section, from one end to the other. They are classified in this heading, whether or not they are cut to length, but not cut to a length less than the greatest cross-sectional measurement." 3. The classification of the products as profile shapes of non-cellular rubber may be decided keeping in view the above Explanatory Notes to H.S.N.