TaxTMI 
TaxTMI 
1998 (5) TMI 286
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....t "sample is in the form of white liquid. It is aqueous dispersion of natural rubber and organic chemicals. It is compounded rubber latex solution". Notice was issued on the ground that the goods are classifiable under Heading 4001.00 and the benefit of the notification would not be available. The Assistant Collector confirmed the classification under this heading. 2. Dealing with the appeal against this order the Collector (Appeals) noted that sample drawn on 21-8-1987 was found on test to be natural rubber latex, unvulcanized and uncompounded and that then the product has been approved and classified under Heading 4005. He therefore ordered that the classification for the earlier period should also be under this heading with the ben....
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....ries. He states in his affidavit as follows :- "I have seen the Vulcanized Latex which was subjected to hearing at 70oC. The Vulcanized Latex Rubber remains in liquid form even after being subjected to vulcanization and subsequently used in liquid form for interlining of textile hosepipe." As against this the departmental representative relies upon the relevant definition of the terms `vulcanization', `thermoplastic' and `elasticity' in the Condensed Chemical Dictionary revised by Gessner G. Hawley, 10th Edition, as under : "Vulcanization. A physicochemical change resulting from cross-linking of the unsaturated hydrocarbon chain of polyisoprene (rubber) with sulfur, usually with application of heat. The precise mechanism which produces t....
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.... "Thermoplastic. A high polymer that softens when exposed to heat and returns to its original condition when cooled to room temperature. Natural substances that exhibit this behavior are crude rubber and a number of waxes; however, the term is usually applied to synthetics such as polyvinyl chloride, nylons, fluorocarbons, linear polythylene, polyurethane prepolymer, polystyrene, polypropylene, and cellulosic and acrylic resins. See also thermoset." "Thermoset. A high polymer that solidifies or "sets" irreversibly when heated. This property is usually associated with a cross-linking reaction of the molecular constituents induced by heat or radiation, as with proteins, and in the baking of doughs. In many cases, it is necessary to add "cur....