Classification of vulcanising solution - Regarding

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..... n of vulcanising solution - Regarding. Reference is invited to Board's letter F.No. 99/24/87-CX.3, dated 8-2-1988 clarifying that rubber solution made by dissolving duty paid natural in organic solvents like toluene is classifiable under Heading 40.05 of the Central Excise Tariff. 2. A doubt has been raised regarding the classification of vulcanising solution as to whether it is classifiable .....

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..... ich is the case in respect of vulcanising solution) has been specifically excluded from heading 40.05 vide item No. (e) of the list of items shown as excluded from this heading. 3. The matter was referred to Rubber Research Institute Kottayam who have opined that it will be more appropriate to classify the item under heading 35.06 than under heading 40.05. A copy of their letter No. CHEM/RT/CUST .....

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..... According to CERA it is classifiable under 40.05. A copy of statement of facts No. 13 issued by CERA is enclosed as Annexure II. Reply has been sent to CERA indicating that the item is classifiable under 35.06 only, as explained above. However, pending Board's confirmation the Divisional Asstt. Collectors have been directed to resort to provisional assessment so as to safeguard revenue. - Circul .....

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