https://www.taxtmi.com/circulars?id=7011 Whether vulcanising solution is classifiable as a prepared adhesive under Tariff heading 35.06 or as a rubber solution under Tariff heading 40.05 is contested. HSN notes exclude rubber used as an adhesive from heading 40.05, and technical advice supports classification of vulcanising solution as a prepared adhesive under 35.06. A tribunal decision aligns with that view, the Department has appealed, industry objects, and provisional assessment has been directed pending Board confirmation. en-us Wed, 06 Jul 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7011 Whether vulcanising solution is classifiable as a prepared adhesive under Tariff heading 35.06 or as a rubber solution under Tariff heading 40.05 is contested. HSN notes exclude rubber used as an adhesive from heading 40.05, and technical advice supports classification of vulcanising solution as a prepared adhesive under 35.06. A tribunal decision aligns with that view, the Department has appealed, industry objects, and provisional assessment has been directed pending Board confirmation. Circulars Central Excise Wed, 06 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7011