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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rubber Solution Under Heading 40.05 Still Exempt Per Notification 175/86; Clarification Issued for Pending Assessments.</h1> Rubber solution or vulcanising solution classified under Heading 40.05 or Sub-heading 4005.00 is eligible for exemption under Notification No. 175/86, as amended. Despite amendments that excluded other goods under Heading 40.05 from exemption, rubber solution or vulcanising solution remains eligible due to its specific mention in the notification. This exemption does not extend to other goods under the same heading. The Central Board of Excise & Customs advises that this clarification be communicated to relevant field formations and trade interests, and that all pending assessments be finalized based on this interpretation.
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