https://www.taxtmi.com/caselaws?id=783412 The Customs AAR, Mumbai held that the applicant's product described as "compound rubber unvulcanised" is classifiable under Heading 4005 and TI 4005 1000 of the First Schedule to the Customs Tariff Act, 1975. Relying on Chapter 40 Notes and HSN Explanatory Notes, the Authority found that the goods consist of compounded rubber with carbon black and other ingredients, remain unvulcanised, and are presented in primary form/plates/sheets/strips, thereby meeting all criteria of Heading 4005. A prior advance ruling on similar goods was followed, there being no contrary higher ruling. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 15 Dec 2025 12:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783412 The Customs AAR, Mumbai held that the applicant's product described as "compound rubber unvulcanised" is classifiable under Heading 4005 and TI 4005 1000 of the First Schedule to the Customs Tariff Act, 1975. Relying on Chapter 40 Notes and HSN Explanatory Notes, the Authority found that the goods consist of compounded rubber with carbon black and other ingredients, remain unvulcanised, and are presented in primary form/plates/sheets/strips, thereby meeting all criteria of Heading 4005. A prior advance ruling on similar goods was followed, there being no contrary higher ruling. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783412