Classification of vulcanising solution as compounded rubber, not prepared adhesives, where retail-sale criterion is unmet. The vulcanising solution-rubber in organic solvents with vulcanising agents-is essentially a rubber solution and, per HSN Notes and Board guidance, does not qualify as a retail 'prepared adhesive'; it should be classified as compounded rubber under the tariff heading for compounded rubber, particularly where the product is captively consumed and the retail-sale criterion for prepared adhesives is not met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of vulcanising solution as compounded rubber, not prepared adhesives, where retail-sale criterion is unmet.
The vulcanising solution-rubber in organic solvents with vulcanising agents-is essentially a rubber solution and, per HSN Notes and Board guidance, does not qualify as a retail "prepared adhesive"; it should be classified as compounded rubber under the tariff heading for compounded rubber, particularly where the product is captively consumed and the retail-sale criterion for prepared adhesives is not met.
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