Classification of vulcanising solution - Regarding
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....g. Reference is invited to Board's letter F.No. 99/24/87-CX.3, dated 8-2-1988 clarifying that rubber solution made by dissolving duty paid natural in organic solvents like toluene is classifiable under Heading 40.05 of the Central Excise Tariff. 2. A doubt has been raised regarding the classification of vulcanising solution as to whether it is classifiable under heading 40.05 or under heading 35....
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....ng solution) has been specifically excluded from heading 40.05 vide item No. (e) of the list of items shown as excluded from this heading. 3. The matter was referred to Rubber Research Institute Kottayam who have opined that it will be more appropriate to classify the item under heading 35.06 than under heading 40.05. A copy of their letter No. CHEM/RT/CUSTOM/88/RES, dated 13-6-1988 is enclosed a....