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of <h1>Exemption Notification: Certain Rubber Goods Under Chapter 40 Receive Excise Duty Relief; Specific Items Still Subject to 25% Duty.</h1> Notification No. 16/94-C.E., dated March 1, 1994, issued under the Central Excises and Salt Act, 1944, exempts certain goods under Chapter 40 from excise duty exceeding specified rates. Goods such as preserved latex, latex concentrate, smoke-rubber sheets, crepe rubber, and crump rubber are exempt from duty. Natural rubber latex in liquid, paste, or dispersion form is duty-free if not processed with power. All goods under sub-heading 4005.00, except certain rubber products for tyre repair, are subject to a 25% ad valorem duty. Plates, blocks, sheets, and strips of micro-cellular rubber are exempt if used in footwear sole manufacturing.
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