Sanceler EM-2′, a rubber accelerator classifiable under HS Code 3812 1000: CAAR

JMF Performance Materials Private Limited (CAAR Mumbai) JMF Performance Materials Private Limited sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), Mumbai, on the classification of their product, ‘Sanceler EM-2’, a prepared rubber accelerator. The product, imported from Sanshin Chemical Industry Co. Ltd., Japan, contains a mixture of accelerators including MBTS, ZEPC, TMTD, CMBT, ZMBT, and polybutene, used to enhance the vulcanization of rubber. The applicant argued that ‘Sanceler EM-2’ should be classified under HS Code 3812 1000, which co...