Functional classification of rubber reclaiming agent favours lubricating preparation heading over plasticiser heading.

Rubber Reclaiming Agent JACET-350 was held to be classifiable as a lubricating preparation under Heading 3403.19, not as a plasticiser under Heading 3812.20. The classification turned on its function in reclaiming old rubber scrap through a de-vulcanising process, with reduced energy consumption and improved uniformity in reclaimed rubber. Plasticisers, by contrast, are used to aid processing of rubber compounds and to impart flexibility or plasticity before final conversion. On that functional distinction, the product could not be placed under Heading 3812.20, and the Revenue's appeal failed.

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Issues: Whether the imported product, Rubber Reclaiming Agent JACET-350, was correctly classifiable as a lubricating preparation under Heading 3403.19 of the Customs Tariff or as a plasticiser under Heading 3812.20.

Analysis: The product was examined in the light of the chemical examiner's report and the manufacturers' literature. The material on record showed that the goods were intended for use in reclaiming old rubber scrap by a de-vulcanising process, resulting in reduced energy consumption and improved uniformity in the reclaimed rubber. Plasticisers, by contrast, are used to aid processing of rubber compounds and to impart flexibility or plasticity before the rubber is converted into final products. The disputed product was therefore functionally different from a plasticiser and could not be brought under Heading 3812.20 on that basis.

Conclusion: The product was correctly classifiable under Heading 3403.19 as a lubricating preparation. The Revenue's appeal failed.

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