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of <h1>Vulcanising Solution Classified as Compounded Rubber under CET Heading 40.05; Not a 'Prepared Adhesive' for Sale.</h1> The circular addresses the classification of vulcanising solution, which is deemed similar to rubber solution. According to the Harmonized System of Nomenclature (HSN) notes, compounded rubber under Heading No. 48.05 includes rubber mixed with substances like organic solvents and vulcanising agents. The solution in question, comprising rubber, sulphur, and organic solvents, is classified under heading No. 40.05 of the Central Excise Tariff (CET) as compounded rubber. It is not considered a 'prepared adhesive' since it is not sold as such and is primarily for captive consumption. The classification aligns with previous instructions on similar products.
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