https://www.taxtmi.com/caselaws?id=84461 Rubber Reclaiming Agent JACET-350 was held to be classifiable as a lubricating preparation under Heading 3403.19, not as a plasticiser under Heading 3812.20. The classification turned on its function in reclaiming old rubber scrap through a de-vulcanising process, with reduced energy consumption and improved uniformity in reclaimed rubber. Plasticisers, by contrast, are used to aid processing of rubber compounds and to impart flexibility or plasticity before final conversion. On that functional distinction, the product could not be placed under Heading 3812.20, and the Revenue's appeal failed. en-us Thu, 28 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84461 Rubber Reclaiming Agent JACET-350 was held to be classifiable as a lubricating preparation under Heading 3403.19, not as a plasticiser under Heading 3812.20. The classification turned on its function in reclaiming old rubber scrap through a de-vulcanising process, with reduced energy consumption and improved uniformity in reclaimed rubber. Plasticisers, by contrast, are used to aid processing of rubber compounds and to impart flexibility or plasticity before final conversion. On that functional distinction, the product could not be placed under Heading 3812.20, and the Revenue's appeal failed. Case-Laws Customs Thu, 28 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84461