Classification of vulcanising solution: adhesive character supports treatment as a prepared adhesive, affecting tariff placement. Whether vulcanising solution is classifiable as a prepared adhesive under Tariff heading 35.06 or as a rubber solution under Tariff heading 40.05 is contested. HSN notes exclude rubber used as an adhesive from heading 40.05, and technical advice supports classification of vulcanising solution as a prepared adhesive under 35.06. A tribunal decision aligns with that view, the Department has appealed, industry objects, and provisional assessment has been directed pending Board confirmation.
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Classification of vulcanising solution: adhesive character supports treatment as a prepared adhesive, affecting tariff placement.
Whether vulcanising solution is classifiable as a prepared adhesive under Tariff heading 35.06 or as a rubber solution under Tariff heading 40.05 is contested. HSN notes exclude rubber used as an adhesive from heading 40.05, and technical advice supports classification of vulcanising solution as a prepared adhesive under 35.06. A tribunal decision aligns with that view, the Department has appealed, industry objects, and provisional assessment has been directed pending Board confirmation.
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