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of <h1>Rubber Cement Reclassified as Adhesive Under Central Excise Tariff Heading 35.06 Following Supreme Court Rulings.</h1> The circular addresses the classification of rubber cement and black vulcanizing cement under the Central Excise Tariff. Previously classified under Heading 40.05, recent judgments have led to a reclassification under Heading 35.06, recognizing these products as rubber-based adhesives. This decision follows multiple court rulings, including those by the Supreme Court, which upheld the classification under Heading 35.06 for products containing rubber compounds and various vulcanizing agents. The Board has revised its earlier circulars to reflect this change, instructing lower field formations and trade interests to finalize pending assessments and disputes accordingly.
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