https://www.taxtmi.com/caselaws?id=46946 Rubber latex solution compounded with accelerators and activators falls outside Tariff Item 40.01 because Chapter Note 5(a) excludes rubber or rubber mixtures compounded with vulcanising agents, accelerators or activators. The presence of small quantities of antioxidants or preservatives does not displace that exclusion. On that basis, the product remained classifiable under Tariff Item 40.05. Because the exemption under Notification No. 250/86 applied only to rubber latex falling under Tariff Item 40.01, the exemption was unavailable once the product was excluded from that entry. en-us Thu, 01 Apr 2004 00:00:00 +0530 Mon, 28 Apr 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46946 Rubber latex solution compounded with accelerators and activators falls outside Tariff Item 40.01 because Chapter Note 5(a) excludes rubber or rubber mixtures compounded with vulcanising agents, accelerators or activators. The presence of small quantities of antioxidants or preservatives does not displace that exclusion. On that basis, the product remained classifiable under Tariff Item 40.05. Because the exemption under Notification No. 250/86 applied only to rubber latex falling under Tariff Item 40.01, the exemption was unavailable once the product was excluded from that entry. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46946