Foam rubber lubricating pads supplied to railways - Classification of - Central Excise - Letter No. 93/8/88-CX.3

Foam rubber lubricating pads supplied to railways - Classification of Letter No. 93/8/88-CX.3 Dated 6-9-1998 Government of India Ministry of Finance (Department of Revenue) New Delhi It has been decided that foam rubber lubricating pads, supplied to railways, would be appropriately classifiable as 'articles of vulcanized rubber' under sub-heading No. 4016.11 of the Schedule to the Central Excise Tariff Act, 1985. The block of cellulose neoprene rubber, the core material, would be appropriately classifiable under sub-heading No. 4008.11 of the aforesaid Schedule. 2. If the goods classifiable under sub-heading number 4008.11 are used in the factory of their production in the manufacture of dutiable goods falling under sub-heading No. 4016.11, such goods will remain exempt from payment of duty. Even if, duty is paid on goods falling under sub-heading No. 4008.11 used in the manufacture of dutiable goods falling under sub-heading No. 4016.11, the amount of duty so paid will be available as Modvat credit towards payment of duty on the final product.