Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Rubber and articles thereof

Central Excise - SECTION VII PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF (CHAPTER 39 and CHAPTER 40) NOTES 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identi@ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1. Except where the context otherwise requires, throughout this Schedule, the expression rubber means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. This Chapter does not cover: (a) goods of Section XI (textiles and textile articles); (b) footwear or parts thereof of Chapter 64; (c) headgear or parts thereof (including bathing .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ersions and solutions); (b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 to this Chapter and in heading 4002, the expression synthetic rubber applies to: (a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C , will not break on being extended to three times their original length and will return, after being e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lers, is not permitted; (b) thioplasts (TM); and (c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material : (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (gener .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008. 8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions plates , sheets and strip apply only to plates, she .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

10, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored. 2. Tariff item 4008 21 10 shall also apply to plates , sheets , and strips , whether or n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1 21 00 - 40012100 - Smoked sheets - kg. - 4001 22 00 - 40012200 - Technically specified natural rubber (TSNR) - kg. - 4001 29 - 400129 - Other : - 4001 29 10 - 40012910 - Hevea - kg. - 4001 29 20 - 40012920 - Pale crepe - kg. - 4001 29 30 - 40012930 - Estate brown crepe - kg. - 4001 29 40 - 40012940 - Oil extended natural rubber - kg. - 4001 29 90 - 40012990 - Other - kg. - 4001 30 00 - 40013000 - Balata, gutta-percha, guayule, chicle and similar natural gums - kg. - 4002 - 4002 - SYNTHETIC RUB .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ding 50% - kg. - 4002 19 30 - 40021930 - Styrene butadiene styrene oil bound copolymer - kg. - 4002 19 90 - 40021990 - Other - kg. - 4002 20 00 - 40022000 - Butadiene rubber (BR) - kg. - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): - 4002 31 00 - 40023100 - Isobutene-isoprene (butyl) rubber (IIR) - kg. - 4002 39 00 - 40023900 - Other - kg. - Chlorprene (Chlorobutadiene) rubber (CR): - 4002 41 00 - 40024100 - Latex - kg. - 4002 49 00 - 40024900 - Other - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0 90 - 40028090 - Other - kg. - Other : - 4002 91 00 - 40029100 - Latex - kg. - 4002 99 - 400299 - Other - 4002 99 10 - 40029910 - Factice (rubber substitute derived from oil) - kg. - 4002 99 20 - 40029920 - Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres - kg. - 4002 99 90 - 40029990 - Other - kg. - 4003 00 00 - 40030000 - RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - kg. - 4004 00 00 - 40040000 - WASTE, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ip: - 4005 91 10 - 40059110 - Hospital sheeting - kg. - 4005 91 90 - 40059190 - Other - kg. - 4005 99 - 400599 - Other : - 4005 99 10 - 40059910 - Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation - kg. - 4005 99 90 - 40059990 - Other - kg. - 4006 - 4006 - OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES(FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER - 4006 10 00 - 40061000 - “Camel-back” strips for retreading rubber tyres - kg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

008 11 - 400811 - Plates, sheets and strip : - 4008 11 10 - 40081110 - Of micro-cellular rubber - kg. - 4008 11 90 - 40081190 - Other - kg. - 4008 19 - 400819 - Other: - 4008 19 10 - 40081910 - Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear - kg. - 4008 19 90 - 40081990 - Other - kg. - Of non-cellular rubber: - 4008 21 - 400821 - Plates, sheets and strip : - 4008 21 10 - 40082110 - Used in the manufa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

082940 - Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres - kg. - 4008 29 90 - 40082990 - Other - kg. - 4009 - 4009 - TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) - Not reinforced or otherwise combined with other materials: - 4009 11 00 - 40091100 - Without fittings - kg. - 4009 12 00 - 40091200 - With fittings - kg. - Reinforced or otherwise combined only with m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r belts or belting : - 4010 11 - 401011 - Reinforced only with metal: - 4010 11 10 - 40101110 - Where the rubber compound content is less than 25% by weight - kg. - 4010 11 90 - 40101190 - Other - kg. - 4010 12 - 401012 - Reinforced only with textile materials : - 4010 12 10 - 40101210 - Where the rubber compound content is less than 25% by weight - kg. - 4010 12 90 - 40101290 - Other - kg. - 4010 19 - 401019 - Other : - 4010 19 10 - 40101910 - Where the rubber compound content is less than 25% .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

an outside circumference exceeding 60 cm but not exceeding 180 cm: - 4010 32 10 - 40103210 - Where the rubber compound content is less than 25% by weight - kg. - 4010 32 90 - 40103290 - Other - kg. - 4010 33 - 401033 - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: - 4010 33 10 - 40103310 - Where the rubber compound content is less than 25% by weight - kg. - 4010 33 90 - 40103390 - Other - kg. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

25% by weight - kg. - 4010 35 90 - 40103590 - Other - kg. - 4010 36 - 401036 - Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm: - 4010 36 10 - 40103610 - Where the rubber compound content is less than 25% by weight - kg. - 4010 36 90 - 40103690 - Other - kg. - 4010 39 - 401039 - Other : - Where the rubber compound content is less than 25% by weight: - 4010 39 11 - 40103911 - Endless flat belt - kg. - 4010 39 12 - 40103912 - Ply belting - kg. - 4010 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

112090 - Other - u - 4011 30 00 - 40113000 - Of a kind used on aircraft - u - 4011 40 - 401140 - Of a kind used on motor cycles : - 4011 40 10 - 40114010 - For motor cycles - u - 4011 40 20 - 40114020 - For motor scooters - u - 4011 40 90 - 40114090 - Other - u - 4011 50 - 401150 - Of a kind used on bicycles : - 4011 50 10 - 40115010 - Multi-cellular polyurethane (MCP) tubeless tyres - u - 4011 50 90 - 40115090 - Other - u - Other, having a “herring-bone” or similar tread: - 4011 61 00 - 4011610 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- u - 4011 93 00 - 40119300 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm - u - 4011 94 00 - 40119400 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm - u - 4011 99 00 - 40119900 - Other - u - 4012 - 4012 - RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER - Retreaded tyres : - 4012 11 00 - 40121100 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

senger automobile vehicles, including two wheelers, three wheelers and personal type vehicles - u - 4012 20 90 - 40122090 - Other - u - 4012 90 - 401290 - Other : - 4012 90 10 - 40129010 - Solid rubber tyres for motor vehicles - kg. - 4012 90 20 - 40129020 - Solid rubber tyres for other vehicles - kg. - 4012 90 30 - 40129030 - Tyres with metal framework - kg. - Tyre flaps: - 4012 90 41 - 40129041 - Of a kind used in two-wheeled and three- wheeled motor vehicles - kg. - 4012 90 49 - 40129049 - Ot .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

40139020 - For motor cycle - u - 4013 90 30 - 40139030 - For off the road vehicles, not elsewhere specified or included - u - For tractors: - 4013 90 41 - 40139041 - Rear tyres - u - 4013 90 49 - 40139049 - Other - u - 4013 90 50 - 40139050 - Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws - u - 4013 90 90 - 40139090 - Other - u - 4014 - 4014 - HYGIENIC OR PHARMACEUTICAL ARTICLES(INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER - Gloves, mittens and mitts: - 4015 11 00 - 40151100 - Surgical - pa - 4015 19 00 - 40151900 - Other - pa - 4015 90 - 401590 - Other : - 4015 90 10 - 40159010 - Rubber apron - pa - 4015 90 20 - 40159020 - Labels - kg - 4015 90 30 - 40159030 - Industrial gloves - pa - Other: - 4015 90 91 - 40159091 - Diving suits - kg. - 4015 90 99 - 40159099 - Other - kg. - 4016 - 4016 - OTHER ARTICLES O .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version