Natural rubber latex in primary form qualified as raw rubber for concessional customs treatment under the notification.

Natural rubber latex imported in liquid form with solid content was treated as natural raw rubber for customs exemption purposes because the tariff scheme understood rubber to include latex in primary forms, and the technical material showed latex to be a raw material capable of manufacture into rubber products. The existence of a separate notification for latex did not require a narrow reading of the concession for natural raw rubber. On that basis, the imported latex fell within the broader tariff understanding of natural rubber in primary form and qualified for the concessional rate under Notification No. 21/85-Cus, including exemption from duty above 20% and the full additional duty relief claimed.

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Issues: Whether natural rubber latex imported in liquid form with solid content could be treated as natural raw rubber for the purposes of Notification No. 21/85-Cus dated 1-2-1985, so as to claim exemption from customs duty in excess of 20% and the whole of additional duty.

Analysis: The tariff scheme treated rubber as including latex in primary forms, and the technical material relied on showed that natural rubber latex is obtained from Hevea brasiliensis, contains suspended rubber globules, and can be used as a raw material in its own right for manufacture of rubber products. The presence of a separate notification covering latex did not compel a narrow reading of the notification granting higher concession for natural raw rubber. Since the imported goods retained the character of raw material and fell within the broader tariff understanding of natural rubber in primary form, they answered the description of natural raw rubber.

Conclusion: The imported natural rubber latex was covered by Notification No. 21/85-Cus dated 1-2-1985, and the assessee was entitled to the claimed concessional assessment.

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