Rubber solution or vulcanising solution classifiable under Heading 40.05 or Sub-heading 4005.00 eligible for exemption under Notification No. 175/86

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..... Dated 28-6-1990 [From F. No. 99/12/90-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Exemption in terms of Notification No. 175/86, as amended to goods falling under Heading No.40.05 - Clarification regarding. Doubts have been expressed regarding the exact scope of Notification No. 113/89, dated 31-3-1989, which furthe .....

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..... Board's office. By Notification No. 96/89, dated 1-3-1989 'rubber solution or vulcanising solution' classifiable under Heading No. 40.05 has been included in the list of goods in respect of which the exemption was available, vide S.No. 3 of the Annexure to the Notification No. 175/86. The amending Notification No. 96/89 dated 1-3-1989 has further included Heading No. 40.05 in the list of goods in .....

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..... exemption is limited only to 'rubber solution or vulcanising solution'. Such an exemption is not available to any other goods falling under Heading No. 40.05 of CET. Heading 40.05 or sub-heading No. 4005.00 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets or strips. Thus, as per the Notification No. 175/86, as amended, rubber solution or vulcanising solution alone clas .....

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