https://www.taxtmi.com/caselaws?id=790685 An imported mixture of natural and synthetic rubber in primary form was treated as classifiable under Heading 4002, tariff item 4002 80 90, because it retained the essential character of raw rubber and did not contain the prohibited compounding agents excluded by Chapter Note 5 to Chapter 40. The same goods were also eligible for nil-rate exemption under Serial No. 501 of Notification No. 46/2011-Cus, but only if the applicable Rules of Origin were satisfied, including production of a valid Certificate of Origin and acceptance by the proper officer at import. en-us Fri, 24 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790685 An imported mixture of natural and synthetic rubber in primary form was treated as classifiable under Heading 4002, tariff item 4002 80 90, because it retained the essential character of raw rubber and did not contain the prohibited compounding agents excluded by Chapter Note 5 to Chapter 40. The same goods were also eligible for nil-rate exemption under Serial No. 501 of Notification No. 46/2011-Cus, but only if the applicable Rules of Origin were satisfied, including production of a valid Certificate of Origin and acceptance by the proper officer at import. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790685