https://www.taxtmi.com/circulars?id=7021 Organic solvents remove the product from classification as natural rubber under Heading No. 40.01 because note 5(b) does not cover solvents and note 3's primary-form treatment does not apply to 40.01; a solution of natural rubber in an organic solvent cannot be treated as a primary form. As the dissolved rubber forms a homogeneous solution capable of being treated as compounded rubber, the Board views such rubber solution as classifiable under sub-heading 4005.00 of the Central Excise Tariff. en-us Mon, 08 Feb 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7021 Organic solvents remove the product from classification as natural rubber under Heading No. 40.01 because note 5(b) does not cover solvents and note 3's primary-form treatment does not apply to 40.01; a solution of natural rubber in an organic solvent cannot be treated as a primary form. As the dissolved rubber forms a homogeneous solution capable of being treated as compounded rubber, the Board views such rubber solution as classifiable under sub-heading 4005.00 of the Central Excise Tariff. Circulars Central Excise Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7021