Central Excise - Classification of Rubber Solution - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Regarding. A doubt has been raised about the proper classification of rubber solution manufactured by dissolving duty-paid natural rubber in solid form in an organic solvent like toluene. 2. The issue was discussed in the North Zone Tariff-cum-General Conference held at Delhi on 26th and 27th November, 1987. 3. The Collector of Central Excise, Meerut who sponsored the point stated that a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, thickeners and fillers (other than carbon black or silica). These two categories include also dispersions and solutions of un-vulcanised rubber in organic solvents used for the manufacture of dipped articles or for coating finished goods. Prima facie it would fall under sub-heading 4005.00 of the Schedule to the Central Excise Tariff Act, 1985. It was also reported at the Conference that as per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (iii). It, therefore, means that the presence of organic solvents would affect the classification of rubber or mixture of rubber in Heading No. 40.01 or 40.02. Thus natural rubber no longer remains natural rubber once it is mixed with organic solvents. Moreover, as per note 3 of Chapter 40, though solutions are treated as primary forms yet it applies to the solutions of Heading Nos. 40.03 and 40. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X