Rubber solution or vulcanising solution classifiable under Heading 40.05 or Sub-heading 4005.00 eligible for exemption under Notification No. 175/86

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..... 0 [From F. No. 99/12/90-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Exemption in terms of Notification No. 175/86, as amended to goods falling under Heading No.40.05 - Clarification regarding. Doubts have been expressed regarding the exact scope of Notification No. 113/89, dated 31-3-1989, which further amended Notification No. 175/86 date .....

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..... /89, dated 1-3-1989 'rubber solution or vulcanising solution' classifiable under Heading No. 40.05 has been included in the list of goods in respect of which the exemption was available, vide S.No. 3 of the Annexure to the Notification No. 175/86. The amending Notification No. 96/89 dated 1-3-1989 has further included Heading No. 40.05 in the list of goods in respect of which the exemption was not .....

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..... lution or vulcanising solution'. Such an exemption is not available to any other goods falling under Heading No. 40.05 of CET. Heading 40.05 or sub-heading No. 4005.00 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets or strips. Thus, as per the Notification No. 175/86, as amended, rubber solution or vulcanising solution alone classifiable under Heading No. 40.05 or sub .....

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