https://www.taxtmi.com/caselaws?id=94358 Rubber latex solution was held classifiable under Heading 4005 rather than Heading 4001 because the material was found in liquid form and the record did not show that it retained the essential character of raw or vulcanized rubber. The technical material noted that vulcanization produces a thermoset, elastic material, which was inconsistent with the liquid condition of the goods, and a later test report could not be applied to the earlier period without proof that the goods were unchanged. As the goods were classified under Heading 4005, the benefit of Notification No. 250/86, which was limited to Heading 4001 goods, was not available. en-us Fri, 01 May 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94358 Rubber latex solution was held classifiable under Heading 4005 rather than Heading 4001 because the material was found in liquid form and the record did not show that it retained the essential character of raw or vulcanized rubber. The technical material noted that vulcanization produces a thermoset, elastic material, which was inconsistent with the liquid condition of the goods, and a later test report could not be applied to the earlier period without proof that the goods were unchanged. As the goods were classified under Heading 4005, the benefit of Notification No. 250/86, which was limited to Heading 4001 goods, was not available. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94358