Classification of Rubber Cement or Black Vulcanizing Cement rubber solution etc. whether under 35.06 or 40.05 of the Schedule to CET

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..... cted to invite your attention to Board's Circular No. 30/88- CX- 3 dated 7.12.88 and 32/90 -CX-3 dated 28th June, 90, wherein it was clarified that vulcanization solution or rubber solution was classifiable under Heading No. 40.05 of the Central Excise Tariff. 2. The review of the above mentioned circulars has been necessitated in view of the number of CEGAT and Court judgements classifying the .....

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..... tion of rubber based adhesives. The correct classification of the product, therefore, would be as a prepared adhesive in Chapter 35 of the Central Excise Tariff Schedule." 4. On a similar issue of classification of universal spray compound, relying on its earlier decision in the case of Elgi Polytex Ltd., CEGAT had held it to be classifiable under Chapter Heading 35.06 in the case of M/s. Indag .....

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..... s in question from Chapter Heading 40.05 to 35.06. 7. The Board is in agreement with the above reasoning. Accordingly, it is ordered that the Board's earlier Circular No. 30/88 - CX- 3 dated 7.12.88 and 32/90 -CX-3 dated 28th June, 90, are modified to the extent that products marketed under separate nomenclatures like vulcanizing solution/rubber solution/universal spray cement/ rubber cement/bla .....

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