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of <h1>Worn-Out Rubber Air Bags Classified as Rubber Waste Under Sub-heading 4004.00 per Chapter Note 6, Chapter 40.</h1> The circular addresses the classification of worn-out rubber air bags discarded after use in tyre manufacturing. It clarifies that these air bags, once unusable, fall under Sub-heading 4004.00 of the Central Excise Tariff, which covers waste, parings, and scrap of rubber. This classification is based on Chapter Note 6 to Chapter 40, which includes rubber waste not usable due to wear or other reasons. The circular instructs that this clarification be communicated to relevant field formations and trade interests, and advises that all pending assessments be finalized accordingly.
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