https://www.taxtmi.com/caselaws?id=73506 Rubber cement or black vulcanising cement used in tyre retreading, made from rubber solution with solvent, fillers and vulcanising agents, was treated as a prepared glue or adhesive under Chapter 35 rather than compounded rubber under Chapter 40. The decisive factor was the nature of the finished product and its essential character as an adhesive in use and composition. The explanatory notes to the tariff scheme supported inclusion of rubber, solvent, fillers, vulcanising agents and resins within the adhesive heading and exclusion from compounded rubber. On that basis, the product was directed to be classified under Chapter 35 for the relevant periods. en-us Tue, 02 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 14:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73506 Rubber cement or black vulcanising cement used in tyre retreading, made from rubber solution with solvent, fillers and vulcanising agents, was treated as a prepared glue or adhesive under Chapter 35 rather than compounded rubber under Chapter 40. The decisive factor was the nature of the finished product and its essential character as an adhesive in use and composition. The explanatory notes to the tariff scheme supported inclusion of rubber, solvent, fillers, vulcanising agents and resins within the adhesive heading and exclusion from compounded rubber. On that basis, the product was directed to be classified under Chapter 35 for the relevant periods. Case-Laws Central Excise Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73506