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of <h1>Styrene Butadiene Styrene Oil Bound Copolymer Eligible for Concessional Duty Under Notification No. 20/99-Cus, Board Clarifies Use.</h1> The circular addresses the eligibility of Styrene Butadiene Styrene Oil Bound Copolymer (SBOC) for concessional duty under Notification No. 20/99-Cus. Some Custom Houses have denied this benefit, arguing SBOC is not directly used in sole manufacturing but in producing Thermo Plastic Rubber (TPR) compound, an intermediate product. The Board clarifies that SBOC, listed under Sl. No. 29 of List 3A, qualifies for the concessional rate as it is used in the leather industry. Custom Houses are instructed to finalize pending assessments accordingly and secure end-use bonds from importers to prevent misuse.
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