Classification of vulcanising solution as compounded rubber confirmed, reinforcing tariff heading interpretation and administrative guidance. The Board reiterates that vulcanising solution is classifiable as compounded rubber under Heading No. 40.05 of the new CET, confirming that this classification rests on HSN Notes and related factors rather than solely on the sale criterion; the Board affirms its prior clarification and maintains the decision to appeal a CEGAT order was taken after considering these factors.
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Classification of vulcanising solution as compounded rubber confirmed, reinforcing tariff heading interpretation and administrative guidance.
The Board reiterates that vulcanising solution is classifiable as compounded rubber under Heading No. 40.05 of the new CET, confirming that this classification rests on HSN Notes and related factors rather than solely on the sale criterion; the Board affirms its prior clarification and maintains the decision to appeal a CEGAT order was taken after considering these factors.
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