https://www.taxtmi.com/caselaws?id=81901 Natural rubber latex imported in liquid form with solid content was treated as natural raw rubber for customs exemption purposes because the tariff scheme understood rubber to include latex in primary forms, and the technical material showed latex to be a raw material capable of manufacture into rubber products. The existence of a separate notification for latex did not require a narrow reading of the concession for natural raw rubber. On that basis, the imported latex fell within the broader tariff understanding of natural rubber in primary form and qualified for the concessional rate under Notification No. 21/85-Cus, including exemption from duty above 20% and the full additional duty relief claimed. en-us Mon, 29 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81901 Natural rubber latex imported in liquid form with solid content was treated as natural raw rubber for customs exemption purposes because the tariff scheme understood rubber to include latex in primary forms, and the technical material showed latex to be a raw material capable of manufacture into rubber products. The existence of a separate notification for latex did not require a narrow reading of the concession for natural raw rubber. On that basis, the imported latex fell within the broader tariff understanding of natural rubber in primary form and qualified for the concessional rate under Notification No. 21/85-Cus, including exemption from duty above 20% and the full additional duty relief claimed. Case-Laws Customs Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81901