Classification of rubber adhesives reallocated to prepared adhesives heading, altering tariff treatment and directing reassessment. The Board modifies earlier circulars to direct that products marketed as vulcanizing solution, rubber solution, universal spray cement, rubber cement and black vulcanizing cement, which essentially comprise rubber compound with vulcanizing agents, adhesives and solvents and are used for adhesive properties in tyre retreading, are classifiable under Heading 35.06 (prepared adhesives) instead of Heading 40.05; field formations are to be informed, trade advised, and pending assessments/disputes finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of rubber adhesives reallocated to prepared adhesives heading, altering tariff treatment and directing reassessment.
The Board modifies earlier circulars to direct that products marketed as vulcanizing solution, rubber solution, universal spray cement, rubber cement and black vulcanizing cement, which essentially comprise rubber compound with vulcanizing agents, adhesives and solvents and are used for adhesive properties in tyre retreading, are classifiable under Heading 35.06 (prepared adhesives) instead of Heading 40.05; field formations are to be informed, trade advised, and pending assessments/disputes finalised accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
