Tariff classification of vulcanising rubber solution as prepared adhesive upheld under Chapter 35, not Heading 40.05.

Vulcanising rubber solution used as an adhesive for tyre retreading was treated as a prepared adhesive or glue rather than a product classifiable under Heading 40.05. The product's composition, including rubber in solution, solvent, sulphur, fillers and resin, supported classification within Chapter 35. The Tribunal also relied on an earlier decision and treated the Harmonized System explanatory notes as persuasive in understanding the tariff scheme. On that basis, classification under Heading 35.01 for the period before 10-2-1987 and under Heading 35.06 from 10-2-1987 was upheld, and the Revenue's appeals failed.

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Issues: Whether vulcanising rubber solution was classifiable under Heading 35.01 before 10-2-1987 and under Heading 35.06 from 10-2-1987, rather than under Heading 40.05.

Analysis: The product contained rubber in solution with solvent, sulphur, fillers and resin, and was used as an adhesive in retreading of tyres. The earlier decision relied upon by the Tribunal had already held that such rubber-based adhesive answers the description of a prepared adhesive or glue. The explanatory notes to the Harmonized System were treated as persuasive for understanding the tariff scheme, and the amended Central Excise Tariff adopted the relevant Chapter 35 headings in line with that description. On that basis, the product was held to fall within Chapter 35 and not within Heading 40.05.

Conclusion: The classification under Heading 35.01 for the period before 10-2-1987 and under Heading 35.06 from 10-2-1987 was upheld, and the Revenue's appeals failed.

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